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SHEKHAR B. SARAF
Associated Switch Gears and Projects Ltd. Through Its Director, Jawahar Lal Jain – Appellant
Versus
State of U. P. – Respondent
JUDGMENT :
1. Heard counsel appearing on behalf of the parties.
2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated August 20, 2019, passed in appeal by the Respondent No. 2/Additional Commissioner Grade-II (Appeal), Commercial/State Tax, Gautam Budh Nagar and the penalty order dated July 24, 2018, passed by the Respondent No. 3/Assistant Commissioner, State Tax/Commercial Tax, Gautam Budh Nagar.
3. Upon examination of the order dated August 20, 2019, passed in appeal, it appears that the plea that had been taken in the show cause notice at the time of detention, that is, that the vehicle was travelling to a destination not mentioned in the invoice, was accepted in appeal by the authorities. However, the appellate authority has imposed penalty on a different ground, that is, that the e-Way Bill had expired though the same was accompanied with goods.
4. It is pertinent to mention here that the Supreme Court on numerous occasions has upheld that the authorities cannot transgress the boundaries of the show cause notice. In Commissioner of Customs, Mumbai -v-Toyo Engineering Ltd., reported in (2006) 7 SCC 592, the
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.
The show cause notice must provide details of the nature of the offence and the grounds on which it has been issued, and the subsequent order cannot go beyond the scope of the show cause notice, viol....
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.
Point of Law : There is absolutely no lack of jurisdiction in issuance of show cause notice warranting invocation of jurisdiction of this Court under Article 226 of Constitution of India.
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.
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