Pradeep S. vs. Commissioner Of Central Taxes And Central Excise
Held
The High Court held that since the impugned document was merely a show cause notice, the petitioner ought to be relegated to the alternative remedy of filing objections before the adjudicating authority. The Court found it inappropriate to entertain a challenge against a show cause notice directly under Article 226.
Facts
The petitioner challenged a show cause notice issued under the Finance Act, 1994, pertaining to Service Tax, raising various contentions including that it was barred by limitation. The petitioner sought to quash this show cause notice through a writ petition.
Key Issues
Whether a show cause notice issued under the Finance Act, 1994, for Service Tax could be directly challenged in a writ petition under Article 226 without exhausting the alternative remedy of filing objections before the adjudicating authority.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 14TH DAY OF OCTOBER 2020 / 22ND ASWINA, 1942 WP(C).No.21704 OF 2020(K) PETITIONER/S: PRADEEP S., AGED 54 YEARS S/O. SUKUMARAN, RESIDING AT JYOTHIS, 443/A MUTTOM CHEPPAD, 690 511. BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) SMT.STEFIN THOMAS RESPONDENT/S: 1 COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM 695 001. 2 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ALAPPUZHA DIVISION B.S.N.L. EXCHANGE ROAD, ALAPPUZHA 682 017. 3 THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE, GOWRI MAHAL, OPPOSITE LAKSHMI THEATRE, K.P. ROAD, KAYAMKULAM 690 502. OTHER PRESENT: SR SC: SREELAL N WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.21704 OF 2020(K) 2 JUDGMENT
The petitioner has approached this Court impugning Ext.P2 show cause notice issued to him by the respondent under the Finance Act 1994, as amended, dealing with Service Tax. Although various contentions are raised in the
The judgment continues below.
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