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DEVASHIS BARUAH
Sanjib Das – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
1. Heard Mr. R. S. Mishra, the learned counsel for the petitioner and Mr. S. C. Keyal, the learned counsel appearing on behalf of the GST Department.
2. The instant writ petition has been filed challenging the Demand-cum-Show-Cause Notice issued under C.No.V(15)92/ADJ/ST/COMMR /DIB/2020/7125 dated 31.12.2020 as well as the Corrigendum dated 21.02.2022 and for a direction that the respondent authorities should provide an opportunity of pre-show cause notice consultation to the petitioner.
3. The case of the petitioner is that he is a businessman executing contracts primarily work contracts with Public Sector Undertaking or the Government of India Enterprises under the name and style of M/s Sanjib Das. The petitioner is an assessee registered under Section 69 of the Finance Act, 1994 read with Rule 9 of the Service Tax Rules, 1994 bearing registration No.AGVPD4317LST001.
4. It is the case of the petitioner that the Central Board of Excise and Customs had issued a Master Circular on Show Cause Notice, Adjudication and Recovery dated 10.03.2017 on the subject of 'Show Cause Notices, Adjudication Proceedings and Recovery'. In terms with Clause 5 of the said Master Circular, the
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....
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....
Mandatory consultation prior to issuing a show cause notice is required under the Master Circular, and failure to comply renders the notice invalid.
Service Tax demands must be substantiated by independent verification, not merely based on CBDT data, especially when claiming exemptions.
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.
Point of Law : Sub-rule (1A) of Rule 142 (unamended) of the 2017 Rules: The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under subsection (1....
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.
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