The main legal point established in the judgment is the requirement for a petitioner to submit a reply to a Show Cause Notice before seeking relief from the court, particularly in matters related to tax assessments and recovery.

JUDGMENT

1. Petitioner, a Private Limited Company being a registered Service Tax Assessee, vide Registration NO.AABCM3803FST0001, is invoking the writ jurisdiction of this Court, for laying a challenge to the Notification dated 09.06.2017 at Annexure-N and the Show Cause Notice dated 11.04.2018 issued by the 4th respondent at Annexure-K, in terms of Section 174(2)(e) of the Central GST Act, 2017, inter alia asking him to show cause as to why certain sums of money allegedly 'short paid' for the period between 2012-13 and 2016-17 should not be recovered with interest & penalty; as the alternative to the prayer for quashing of the said Notification, the petitioner argues that the same is not applicable to him.

2. The respondents having entered appearance through their Senior Panel Counsel resist the Writ Petition by filing a Statement of Objection inter alia contending that the Writ Petition is premature; petitioner could not have approached the writ court without exhausting the alternate & equally efficacious remedy of replying to the Show Cause Notice; and the impugned Notification being legally valid, is applicable to the petitioner in the given fact matrix.

3. Having heard the learned counsel for the parties and having perused the Petition Papers, this court declines to grant indulgence in the matter for the following reasons:

(a) the impugned Notification is issued u/s 2(b) of the Central Excise Act, 1944 r/w Rule 3 of Central Excise Rules, 2002 whereby, the territorial jurisdiction of high rung officials of the Department of Central Excise and Service Tax have been conferred with the territorial jurisdiction as specified in the Table appended thereto; the first submission of the petitioner that the impugned Notification could not have been issued after the CGST Act, 2017 was enacted by the Parliament inter alia repealing Chapter V of the Finance Act, 1994, does not merit acceptance inasmuch as Section 174(2)(e) of the CGST Act, 2017 specifically provides that such repeal shall not affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal p[proceedings, recovery of arrears, remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment; thus, the power to initiate such proceedings is retained as a residue even after the said repeal, as rightly contended by learned Senior Panel Counsel representing the Revenue;

(b) the second contention of the petitioner that the impugned Notification having been issued under the provisions of the Central Excise Act, 1944, cannot be made applicable to the proceedings that admittedly have arisen under the provisions of Finance Act, 1994, at the first blush appears to be attractive; however, a deeper examination in the light of the provisions of both Chapter V of 1994 Act and various other provisions of 1944 Act, robs off all and whatever sheen it has; true it is that, the impugned Notification has been issue u/s 2(b) of the 1944 Act fixing the territorial jurisdiction of the officials/authorities functioning under the said Act; obviously it applies to the proceedings arising under the said Act, needs no elaboration; however, several provisions incorporated in Chapter V of the Finance Act, 1994 both by definition, designation and implication make the Central Excise officials as its ex-officio functionaries; Sec.83A also vests power in the Central Excise Officer to adjudge liability of an assessee for penalty;

(c) Section 2(b) of the 1944 Act gives the definition of 'Central Excise Officer', it is a 'means and includes' definition, in a way; in the 'means' part are included the following officers of the Central Excise: Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, Commissioner (Appeals), Additional Commissioner, Joint Commissioner, Assistant Commissioner or any other officer of Central Excise Depart