Ashok Kumar Rai vs. Union Of INDIA
Held
The Court did not decide on the legality of the show cause notice. Instead, it observed that the petitioner, if aggrieved, should file his objections and raise all available points. The Court expected the Assistant Commissioner or the concerned authority to consider these objections and pass a decision in accordance with the law. Since the time to respond had expired, the Court granted the petitioner four weeks from the date of the order to file his reply to the demand-cum-show cause notice. The Court disposed of the application with this direction.
Facts
The petitioner, Ashok Kumar Rai, filed a writ petition before the Patna High Court challenging a show cause notice issued by the Assistant Commissioner of Central GST and Central Excise, Patna. The show cause notice, dated April 23, 2019, demanded an amount of Rs. 23,86,625/-. The petitioner contended that the notice was illegal. The time allowed to respond to the notice had expired. The Court heard arguments from both the petitioner and the Union of India.
Key Issues
1. Whether the show cause notice dated 23.04.2019, issued by the Assistant Commissioner, Central GST and Central Excise, Patna, demanding Rs. 23,86,625/-, is illegal and liable to be set aside? The petitioner argued that the show cause notice was illegal. The revenue, represented by the Union of India, did not appear to have made specific arguments on the legality of the notice at this stage, as the matter was being considered for allowing the petitioner to file a reply. The Court's primary concern was to allow the petitioner to present his objections.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13769 of 2019 ====================================================== Ashok Kumar Rai Son of Late Rama Nand Rai, House No. 01, South Mandiri, Patna, GPO, Patna, GPO, Bihar- 800001. ... ... Petitioner/s Versus
Union of India through The Commissioner of Central GST and Central Excise, Patna- I, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna- 800001. 2. The Assistant Commissioner of Central GST and Central Excise, Patna Central Division, Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank Road, West Gandhi Maidan, Patna- 800001. 3. The Superintendent, Central GST and Central Excise, Kotwali Range, Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank Road, West Gandhi Maidan, Patna- 800001. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Amit Pandey, Adv. For the Respondent/s : Mr. S.D. Sanjay, Addl. SG Mr. Alok Kr. Agrawal, SC Mr. Mohit Agrawal, Adv. P. Prasad, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVAJI PANDEY
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