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BHARGAV D. KARIA, NIRAL R. MEHTA
Dinesh Ramavatar Sharma – Appellant
Versus
Union Of India – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Learned advocate Mr. Paresh Dave has tendered the draft amendment. The same is allowed in terms of the draft. To be carried out forthwith.
2. Heard learned advocate Mr. Paresh Dave for the petitioner and learned advocate Mr. Nikunt K. Raval for the respondent.
3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:-
(B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction quashing and setting aside Show Cause Notice File No. STC/15-36/O&A/2020 dated 28.09.2020.
(C) Pending hearing and final disposal of the present petition, Your Lordship may be pleased to stay further proceedings of Show Cause Notice File No. STC/15-36/ O&A/2020 dated 28.09.2020.
(D) An ex-parte ad-interim relief in terms of para 17(C) above may be kindly
The court established that pre-show cause notice consultation is mandatory for demands exceeding Rs.50 lakhs, and failure to comply renders the notice invalid.
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....
Point of Law : Power so exercised by the authority is a statutory power conferred upon the respondent authorities under Section 73 of the Finance Act of 1994 and as such the issuance of the said show....
Show cause notices for service tax demands over Rs.50 lakhs require mandatory pre-consultation per binding CBEC circulars under Sections 37B-37C; summons or inquiries insufficient substitute.
Service Tax demands must be substantiated by independent verification, not merely based on CBDT data, especially when claiming exemptions.
Mandatory consultation prior to issuing a show cause notice is required under the Master Circular, and failure to comply renders the notice invalid.
The judgment emphasized the mandatory nature of circulars issued by statutory authorities, their binding nature on tax administrators, and the importance of voluntary compliance and reducing disputes....
Proceedings under section 11A of Act are adjudicatory proceedings and authority which decides same is a quasi-judicial authority. Such proceedings are strictly governed by statutory provisions. Secti....
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