Akash Roofing vs. Union Of INDIA
Held
The High Court held that a writ petition challenging a show cause notice cannot be entertained, directing the petitioner to submit objections to the issuing authority for adjudication. The Court found it inappropriate to exercise powers under Article 226 at this stage.
Facts
The petitioner challenged a show cause notice issued under the Central Excise Act, raising contentions regarding alleged jurisdiction errors and violation of natural justice. The challenge was brought before the High Court through a writ petition.
Key Issues
The key legal issue was whether a writ petition challenging a show cause notice, alleging jurisdiction errors and natural justice violations, should be entertained by the High Court under Article 226 of the Constitution of India.
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 FRIDAY, THE 13TH DAY OF DECEMBER 2019 / 22ND AGRAHAYANA, 1941 WP(C).No.34242 OF 2019(E) PETITIONER/S: AKASH ROOFING XIV, 554-d, PUTHAN BUNGALOW BUILDING THATTARAMBALAM, MAVELIKKARA, ALAPPUZHA-690103 REPRESENTED BY ITS PROPRIETRIX SHEETHAL BIJU BY ADVS. SRI.ASWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR SMT.FEMY ANN JOHNSON RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 3 THE JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHIZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O, ERNAKULAM-682 017 OTHER PRESENT: SC SREELAL N WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.34242 OF 2019 2 JUDGMENT The challenge in the writ petition is against Ext.P1 show cause notice
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.