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APARESH KUMAR SINGH, DEEPAK ROSHAN
Kota Dall Mill – Appellant
Versus
Assistant Commissioner, CGST & CX, Division-II – Respondent
JUDGMENT :
Deepak Roshan, J.
Heard learned counsel for the parties.
2. The instant writ application has been preferred by the petitioner for following reliefs:-
(ii) For issuance of an appropriate Writ(s), Order(s), and/or direction(s) declaring that no excise duty is payable on the Food Items manufactured by the petitioner as all the pre-requisite stipulated under Notification No. 12/2012-Central Excise dated 17.03.2012 (Annexure-1) stands fulfilled and accordingly, permanently restrain the Respondent-department from giving effect, in any manner, to Impugned Order-in-Original dated 12.04.2021 (Annexure-6/1). OR
(iii) For issuance of an appropriate Writ(s), Order(s), and/or direction(s) declaring that the very assumption of jurisdiction by the Respondent No.3 to issue Impugned SCN dated 24.07.2019 (Annexure-3)
Point of Law :Under clause (a) of sub-section (1) of Section 37C of the Act, in case of service of notice by speed post, the same has to be with proof of delivery.
Writ petitions against quasi-judicial authorities are not maintainable if statutory remedies are available unless exceptional circumstances like natural justice violations are proven.
The validity of an order is not always null and void solely on the ground of non-adherence to the Principles of Natural Justice, and the breach of the audi alteram partem rule does not ipso-facto lea....
It is over enthusiasm of the officer to advance the departmental cause that without grasping the ratio on the subject and disregard to the settled principles of law that he has initiated the action a....
Point of Law : Doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably be expected of it, but f....
The central legal point established in the judgment is the requirement to adhere to the principles of natural justice, including the grant of adequate opportunities for hearing and cross-examination ....
The court emphasized that while an alternative remedy is available, the High Court has the discretion to entertain a writ petition. The court also highlighted that the availability of an alternative ....
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