M/S Goyal Color Lab vs. Union Of INDIA

CW/1461/2022HC RajasthanGSTCNR RJHC02007691202228 September 2022Bench: MANINDRA MOHAN SHRIVASTAVA,VINOD KUMAR BHARWANI2 pages
AI SummaryRemanded

Facts

The petitioner, M/s Goyal Color Lab, filed a writ petition challenging a show cause notice issued by the revenue authorities. During the pendency of this petition before the Rajasthan High Court, the revenue authorities passed a final order pursuant to the impugned show cause notice. The petitioner did not seek to amend the writ petition to challenge the final order. The High Court considered the passing of the final order during the pendency of the petition.

Held

The High Court held that the writ petition challenging the show cause notice had become infructuous because a final order had been passed by the revenue authorities during the pendency of the petition. Instead of allowing the petitioner to amend the petition to challenge the final order, the Court chose to dispose of the petition as having become infructuous. The Court granted liberty to the petitioner to pursue any available legal remedy against the final order. The ratio decidendi is that once a final order is passed in adjudication, a writ petition challenging the pre-adjudication notice becomes infructuous, and the aggrieved party should pursue remedies against the final order.

Key Issues

1. Whether the writ petition challenging the show cause notice has become infructuous due to the passing of the final order by the revenue authorities during the pendency of the petition? Petitioner's argument: Not explicitly recorded in the judgment. The petitioner approached the High Court by way of a writ petition, implying a challenge to the procedural fairness or legality of the show cause notice. However, with the final order being passed, the focus shifts to the subsequent remedy. Revenue's argument: The revenue authorities, by passing the final order, have completed the adjudication process initiated by the show cause notice. This action renders the challenge to the show cause notice itself moot, as the substantive issue is now governed by the final order.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.1461/2022 M/s Goyal Color Lab, (Partnership Firm), 158-159, Nehru Bazar, Jaipur (Raj.), Through Its Partner Sh. Brij Kishore Goyal. ----Petitioner Versus

1.

Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, New Delhi.

2.

Additional Commissioner Of Central Excise, Central Excise Commissionerate - II, Jaipur, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur.

3.

The Assistant Commissioner, Central Goods And Services Tax, Jaipur, Division - E, Pali, Ground Floor, TDM Office Campus, BSNL. Mahavir Nagar, Pali - 306401 (Raj.).

4.

Superintendent Of Central Goods And Service Tax, (Adjudication), Division - E, Pali, Ground Floor, TDM Office Campus, BSNL, Mahavir Nagar, Pali - 306401 (Raj.)

5.

Deputy Commissioner, Central Goods And Service Tax, Division - E, Pali, Ground Floor, TDM Office Campus, BSNL, Mahavir Nagar, Pali - 306401 (Raj.) ----Respondents For Petitioner(s) : Mr. Javed Khan, Advocate For Respondent(s) : Mr. Ajay Shukla, Advocate with Mr. Arpit Baheti, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUST

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