Thulasiram vs. The Deputy Commissioner Of GST And Central Excise
Facts
The petitioners, V. Thulasiram and R. Meganathan, filed two writ petitions before the Madurai Bench of the Madras High Court challenging show cause notices issued by the Deputy Commissioner of GST & Central Excise, Madurai II Division. The first petition (W.P.(MD).No.3255 of 2022) challenged a show cause notice dated 28.04.2021, and the second petition (W.P.(MD).No.3256 of 2022) challenged a show cause notice dated 19.12.2020. The petitioners' counsel submitted that despite a stay order, these show cause notices were issued. The court noted that these matters were connected to two other writ petitions (W.P.(MD).Nos.6274 and 6275 of 2022) where an interim order was granted on 06.04.2022, and these cases had been transferred to the Principal Seat of the High Court.
Held
The Court did not decide the merits of the case. Instead, it noted the submission by the petitioner's counsel that the impugned show cause notices were issued despite a stay. The Court also observed that these writ petitions were connected to two other writ petitions (W.P.(MD).Nos.6274 and 6275 of 2022) where an interim order had been granted on 06.04.2022, and these connected cases had been transferred to the Principal Seat of the High Court. Consequently, the Court closed the present writ petitions, granting liberty to the petitioner to raise all questions before the Court in the other two connected writ petitions. No costs were imposed. The operative direction was to close the writ petitions and connected miscellaneous petitions.
Key Issues
1. Whether the issuance of the impugned show cause notices by the first respondent is vitiated by the existence of a prior stay order, and if so, whether the notices are liable to be quashed. Petitioner's Contention: The petitioner argued that the issuance of the show cause notices was contrary to an existing stay order, rendering them invalid and liable for quashing. The petitioner sought to quash the notices on this ground. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or state respondents regarding the validity of the show cause notices in light of the stay order. The court's decision was based on the submission made by the petitioner's counsel regarding the existence of connected matters with an interim order.
Sections Cited
None
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
W.P(MD).Nos.3255 and 3256 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.04.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).Nos.3255 and 3256 of 2022 and W.M.P.(MD).Nos.2854, 2856 and 2857 of 2022 W.P.(MD).No.3255 of 2022 V.Thulasiram
... Petitioner Vs. 1.The Deputy Commissioner of GST & Central Excise, Madurai II Division, Central Revenue Buildings, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002. 2.The Executive Engineer, Public Works Department, Buildings (Construction and Maintenance) Division, Ramanathapuram.
... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the impugned Show Cause Notice vide Show Cause Notice No. 08/2021-ST in C.No.IV/09/141/2020-ADJN dated 28.04.2021 issued by the first Respondent and quash the same.
For Petitioner : Mr.R.Gowrishankar For R1
: Mr.S.Gurumoorthy
Senior Panel Counsel For R2
: Mr.M.Prakash
Additional Government Pleader W.P.(MD).No.3256 of 2022 R.Meganathan ... Petitioner
Vs. 1.The Deputy Commissioner of CGST & Cen
The judgment continues below.
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