Surya Alloy Industries LTD. & Anr vs. The Commissioner, CGST And Central Excise & Ors
Held
The Court found no merit in the writ petition, opining that it was filed to procrastinate and delay the proceedings before the authority. The Court held that the show cause proceedings were at a nascent stage and all points available to the petitioner could be decided by the authority appropriately in accordance with law. The Court directed the petitioners to participate in the hearing before the concerned Authority and take all available points. The Court requested the authority to conclude the hearing expeditiously. No specific issue was left undecided, as the Court dismissed the petition on procedural grounds.
Facts
The petitioners, Surya Alloy Industries Ltd. & Anr., filed a writ petition (WPA 1484 of 2018) challenging a show cause notice dated 22nd May, 2017, issued by the Commissioner, CGST and Central Excise (Bankura Division) & Ors. The petitioners alleged non-service of documents relied upon by the respondent authority, despite the matter being fixed for hearing. The respondents contended that the matter was fixed for hearing and the petitioner was deliberately not participating. The writ petition was filed to procrastinate and delay the proceedings before the authority.
Key Issues
1. Whether the petitioner has been adequately served with all documents relied upon by the respondent authority, and if not, whether the fixation of hearing is premature (turning on principles of natural justice and procedural fairness). Petitioner's Argument: The petitioners argued that they have not been served all the documents that the respondent authority intends to rely on, and that the matter has been fixed for hearing despite this deficiency. Revenue's Argument: The respondents submitted that the matter is fixed for hearing and the petitioner is deliberately not participating before the concerned Authority.
AI-generated summary — verify with the full judgment below
2020 D/L No. 02 Court No.24 s.biswas WPA 1484 of 2018 With CAN 1/2020 (Old No. CAN 7965 of 2019) Surya Alloy Industries Ltd. & Anr. Vs. The commissioner, CGST and Central Excise (Bankura Division) & Ors. (Through Video Conference) Mr. Arijit Chakraborty Mr. Debsoumya Basak Mr. N. Choudhury Mr. S. C. Jana Mr. Prabir Bera Mr. V. Dasgupta … … for the petitioners Mr. K. K. Maiti Mr. S. Gupta … … for the respondents The grievance of the petitioners is directed against a show cause notice dated 22nd May, 2017. Counsel on behalf of the respondents submits that the matter is fixed for hearing and the petitioner is deliberately not participating before the concerned Authority. The petitioners allege that they have not been served all the documents which the respondent Authority seeks to rely on and that the matter has nevertheless been fixed before the concerned Authority. I do not find any merit in this petition and it is obvious that the same has been filed to procrastinate and delay the matter before the Authority.
2 WPA 1484 of 2018 is dismissed and the connected application being CAN 7965 of 2019 also stands disposed off. It is
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