M/S. Acura Medicals vs. Superintendent
Held
The High Court declined to record a finding on the merits of the show cause notice. It permitted the petitioner to file a reply within two weeks, directing the Superintendent to consider it, afford an opportunity of hearing, and adjudicate the notice in accordance with law.
Facts
M/s. Acura Medicals challenged a show cause notice (Ext.P1) issued by the Superintendent of Central Tax & Central Excise by filing a writ petition under Article 226 of the Constitution, instead of submitting a reply to the notice.
Key Issues
Whether the High Court should entertain a writ petition challenging a show cause notice under Article 226 of the Constitution, or if the petitioner should first exhaust the statutory remedy by filing a reply.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 2ND DAY OF NOVEMBER 2023 / 11TH KARTHIKA, 1945 WP(C) NO. 20346 OF 2023 PETITIONER/S: M/S. ACURA MEDICALS, 24/539B2,24/539D, GROUND FLOOR, RAJARAM COMPLEX, VADAKARA, KOZHIKODE-673101 REPRESENTED BY ITS MANAGING PARTNER SRI. ALI MUHAMMAD SAMEER M.O BY ADVS. K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN RESPONDENT/S: 1 SUPERINTENDENT, OFFICE OF THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, VADAKARA RANGE, C.R BUILDINGS, CUSTOMS ROAD, THALASSERY, PIN - 670101 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV AJOY P.B. RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.20346 of 2023 2 JUDGMENT Dated this
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