Dora Infrastructure And Properties Private Limited vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 21ST DAY OF OCTOBER 2020 / 29TH ASWINA, 1942 WP(C).No.22474 OF 2020(H) PETITIONER/S: DORA INFRASTRUCTURE AND PROPERTIES PRIVATE LIMITED RANNI-MALLAPPALLY ROAD, ANGADI P.O, RANNI-689674, REPRESENTED BY ITS AUTHORIZED SIGNATORY SHIBU SAMUEL BY ADVS. SRI.JOHN VARGHESE SRI.A.L.GEORGE RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXATION AND CUSTOMS), NORTH BLOCK, NEW DELHI-110001. 2 THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001. 3 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA RANGE, THAZHETHEKKATHIL TOWER, PATHANAMTHITTA-689645. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.22474 OF 2020(H) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P1 show cause notice issued to him. Although various contentions are raised in the writ petition including the contention that the show cause notice issued is without juri iction, I am of the view that it is for the petitioner to approach the adjudicating authority at first instance through a reply to the show cause notice, wherein he can raise all his contentions including the contention regarding lack of juri iction, in which event the adjudicating authority is bound to consider the said submissions on merit. I am not inclined to entertain the writ petition against a mere show cause notice, in exercise of the power under Article 226 of the Constitution of India. Resultantly, without prejudice to the right of the petitioner to prefer its objections against Ext.P1 show cause notice and getting the matter adjudicated before the adjudicating authority, the writ petition in its challenge against Ext.P1 show cause notice is dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.22474 OF 2020(H) 3 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF THE SHOW CAUSE NOTICE NO.25.ST DT.24.09.2020 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONR EXT.P2 COPY OF THE ORDER DATED 11.03.2019 IN W.P.(C) NO.2138/2019 OF THE DELHI HIGH COURT