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M. S. SONAK, JITENDRA JAIN
Prakash Raghunath Autade – Appellant
Versus
Union of India – Respondent
JUDGMENT :
1. Heard learned counsel for the parties.
2. The challenge in this petition is to the show cause notice dated 5 April 2024 (Exhibit ‘A’) issued by the 4th respondent to the petitioner.
3. Mr. Hidayatullah, learned Senior Advocate for the petitioner, submitted that the show cause notice is based mainly on the statements referred to at Serial Nos.2, 3, 4, 5, 6, 13, 14 and 15 of paragraphs 12 of the impugned Show Cause Notice-cum-Demand Notice. He submitted that the above statements were mainly recorded in 2018-19 in the context of the Pre-GST regime. He submitted that, in any event, all the statements were not recorded during an enquiry or proceeding, either in the Central Goods and Service Tax Act or the Pre-CGST regime. He referred to the decision of the Co-ordinate Bench of this Court in the petitioner’s case decided on 3 December 2021 in Prakash Raghunath Autade Vs. Union of India, 2022 (380) E.L.T. 264 (Bom.) to submit that any statements recorded before the issue of any show cause notice cannot be regarded as those recorded during an enquiry or proceedings. Based on this decision and certain observations therein, Mr Hidayatullah contended that the statements which have
Writ petitions against show cause notices are only entertained in cases of jurisdictional issues or violations of fundamental rights; otherwise, parties must respond to the notice and raise defenses.
Adjudication of show-cause notices should be done within a reasonable period to ensure transparency in revenue administration and to avoid violation of natural justice.
The main legal point established in the judgment is that show cause notices should be adjudicated expeditiously and within a reasonable period, and the petitioner cannot be made to suffer due to the ....
Adjudication of show-cause notice within a reasonable period to ensure natural justice.
Court in exercising its powers under Article 226 has to mould the remedy to suit the facts of a case. If in a particular case a Court takes the view that the Income-tax Officer while passing an order....
Delay in adjudication of show cause notices is a violation of principles of natural justice.
Adherence to the show cause notice is a fundamental safeguard against arbitrary exercises of power, ensuring that authority remains tethered to the principles of justice and the rule of law.
Inordinate and unexplained delay in adjudication of show cause notices under the Customs Act warrants quashing of such notices.
The duty of the respondents to adjudicate show cause notices within a reasonable period, provide intimation to the petitioner, and the time limit for determining service tax dues under section 73(4B)....
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