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
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
Special Director v. Mohd. (2004) 3 SCC 440.
Saravani Impex Pvt. Ltd. v. Additional Director General, Directorate of Revenue Intelligence
State of U.P. v. Shri Brahma Datta Sarma (7) AIR 1987 SC 943. (Para 3)
Union of India v. VICCO Laboratories: (2007) 13 SCC 270. (Para 5)
Calcutta Discount Co. Ltd. v. Income Tax Officer, Companies District I
Chief of Army Staff v. Major Dharam Pal Kukrety: (1985) 2 SCC 412. (Para 5)
State of U. P. v. Anil Kumar Ramesh Chandra Glass Works: (2005) 11 SCC 451. (Para 10)
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