Chhattisgarh Distilleries Ltd. v. UOI (2023)455 ITR 533 (MP)(HC)

S. 127 : Power to transfer cases-Search and seizure-Effective and expeditious completion of search proceedings-Objections considered-Order of transfer is valid. [S. 132, Art. 226]

Dismissing the petition the Court held that a perusal of reasons assigned in the order indicated that they were based on reasonable considerations which had nexus with the ultimate object of public interest sought to be achieved. The principles of natural justice were duly complied with. Order of transfer is held  to be valid.