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2010 Supreme(AP) 1130

V.V.S.RAO, RAMESH
Shakti Me-Dor Limited Qutbullapur Mandal, Ranga Reddy District, rep. , by – Appellant
Versus
Commissioner of Customs Central Excise and Service Tax, Hyderabad – Respondent


Advocates appeared:
Counsel for the Petitioner: Mr. G.Madhusudhan Reddy
Counsel for the Respondents: A. RAJASHEKAR REDDY(SR.SC FOR CB EXCISE)

ORDER:

Hon'ble Sri Justice Ramesh Ranganathan

The practice of entertaining Writ Petitions questioning the legality of a show- cause notice, stalling the proposed enquiry and retarding the investigative process to ascertain facts with the participation and in the presence of the parties, must be deprecated. Unless the High Court is satisfied that the show- cause notice is non-est Writ Petitions should not be entertained for the mere asking, and as a matter of routine, and the petitioner should, invariably, be directed to respond to the show-cause notice and take all stands, highlighted in the Writ Petition, therein. (Special Director v. Mohd. Ghulam Ghouse1; Divisional Forest Officer v. M. Ramalinga Reddy2; Saravani Impex Pvt. Ltd. v. Additional Director General, Directorate of Revenue Intelligence, Chennai3; M/s Vasavi Business Combines v. Commissioner of Customs4; M/s Jasper Industries Pvt. Ltd v. Commercial (CT), (Audit), Hyderabad) A show-cause notice does not give rise to any cause of action as it is not an adverse order which affects the rights of a party. It is quite possible that, after considering the reply to the show-cause notice, the authority concerned may drop the proc




















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