Jk Lakshmi Cement Limited vs. Union Of INDIA
Held
The Court held that since the Hon'ble Supreme Court, by its order dated 27.11.2019, dismissed the Civil Appeal filed by the department (Civil Appeal No. 6227/2009) which challenged CESTAT Final Order No. 1169/2008, nothing survives for consideration in the present writ petition. The Supreme Court's dismissal of the department's appeal meant that the CESTAT order, which was the foundation for the show cause notices, had attained finality in favour of the petitioner's stance. Consequently, the impugned show cause notices and the proceedings initiated thereunder were rendered infructuous. The Court allowed the writ application to the extent prayed for by the petitioner, quashing the impugned show cause notices.
Facts
The petitioner, JK Lakshmi Cement Limited, filed a writ petition before the Rajasthan High Court seeking to quash show cause notices and proceedings initiated by the Commissioner, Central Goods and Service Tax & Central Excise, Jodhpur. The petitioner also sought to drop these proceedings based on instructions issued by the Ministry of Finance via a circular dated 12.06.2008. During the pendency of the writ petition, it was revealed that the respondents had appealed to the Supreme Court against a CESTAT Final Order No. 1169/2008. The Supreme Court admitted this appeal. Subsequently, the Supreme Court, by an order dated 27.11.2019, dismissed the Civil Appeal filed by the department.
Key Issues
1. Whether the show cause notices and proceedings initiated by the Commissioner, Central Goods and Service Tax & Central Excise, Jodhpur, are liable to be quashed in light of the Supreme Court's dismissal of the department's appeal against CESTAT Final Order No. 1169/2008. Petitioner's Argument: The petitioner argued that since the Supreme Court has dismissed the department's appeal against the CESTAT order, which was the basis for the show cause notices, nothing survives for consideration in the present writ petition. Therefore, the proceedings should be dropped and the notices quashed. Respondents' Argument: The respondents' arguments are not explicitly recorded in the judgment. However, their participation in the Supreme Court appeal indicates their contention against the CESTAT order.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 11084/2018 Jk Lakshmi Cement Limited, Nehru House, 4Th Floor, 4, Bahadur Shah Zafar Marg, New Delhi- 110002, Through Its Power Of Attorney Holder Mr. Alok Kumar S/o Shri Arun Kumar Singh, Aged About 40 Resident Of B-14/1, Lal Bahadur Nagar, Jln Marg, Near Kesar Kothi, Jaipur-302017. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, Government Of India, Delhi.
Chief Commissioner, Cgst And Central Excise (Jaipur Zone), Jaipur.
Commissioner, Central Goods And Service Tax And Central Excise, G-105, Road No. 5 New Industrial Area, Bansi, Opp.- Diesel Loco Shed, Behind Aiims, Jodhpur (Raj.). ----Respondents For Petitioner(s) : Mr. Abhishek Mehta Mr. Manu Nair For Respondent(s) : Mr. Rajvendra Saraswat HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 04/03/2020
Heard learned counsel for the parties.
The present writ application has come to be filed by the petitioner seeking to quash the impugned show cause notices and the proceedings initiated by the Commissioner, Central Goods and Service Tax & Central Excise, Jod
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