Msp Metallics LTD vs. The Commissioner Of Central Excise

Held

The Court held that since the show cause notice dated 22.10.2018, which was the subject of the writ petition, had been withdrawn by the Department, no cause of action survived for the petitioner to pursue the writ petition. Therefore, the writ petition was disposed of as infructuous. The Court granted the petitioner liberty to revive the petition within thirty days if a cause of action still survived, implying that if a new or similar notice were issued, the petitioner could re-approach the Court. No specific provisions of the GST Act were discussed in detail as the matter was decided on the procedural aspect of the withdrawn notice.

Facts

The petitioner filed a writ petition challenging a show cause notice dated 22.10.2018, issued by the Assistant Commissioner of GST, Central Excise and Customs, Jharsuguda Division. The notice was issued on grounds stated therein. The learned Central Government Counsel informed the Court that the Department had subsequently withdrawn the aforementioned show cause notice dated 22.10.2018. Consequently, the Court noted that no cause of action survived for the continuation of the writ petition.

Key Issues

1. Whether a cause of action survives for the prosecution of a writ petition when the impugned show cause notice has been withdrawn by the issuing authority? Petitioner's argument: Not recorded. Revenue's argument: The Department has withdrawn the show cause notice dated 22.10.2018, rendering the writ petition infructuous as no cause of action remains.