M/S Mithila Engineers Private Limited vs. Union Of INDIA
Held
The Court acknowledged the lacuna in the initial show cause notice, as noted in its previous order. It accepted the fresh show cause notice provided by the respondents, which addressed the identified lacuna. The Court directed the petitioner to file a reply to this fresh notice within four weeks, allowing them to raise all issues they intended to pursue. The Court emphasized that the authority concerned would consider and dispose of the issues raised in the petitioner's reply in accordance with the law, after providing the petitioner an opportunity for a hearing. The writ petition was disposed of with these observations and directions.
Facts
The petitioner, M/s Mithila Engineers Private Limited, filed a writ petition before the Patna High Court challenging an initial show cause notice issued by the Central GST and Central Excise authorities. The Court noted a lacuna in the initial show cause notice in its order dated July 8, 2019. The respondents subsequently filed a supplementary counter affidavit enclosing a fresh show cause notice, which addressed the previously identified lacuna. The Court directed the petitioner to respond to this fresh show cause notice within four weeks, raising all issues they intended to present to the Court.
Key Issues
1. Whether the initial show cause notice issued by the revenue authorities was legally tenable, considering the lacuna identified by the Court? 2. Whether the petitioner should be permitted to raise all issues before the adjudicating authority in response to the fresh show cause notice? Petitioner's Contention: The petitioner, through its counsel, had approached the High Court due to a lacuna in the initial show cause notice. The subsequent filing of a fresh show cause notice by the revenue suggests the initial notice was indeed flawed. Revenue's Contention: The revenue, through its counsel, filed a supplementary counter affidavit presenting a fresh show cause notice that rectified the lacuna. They sought to have the petitioner respond to this revised notice.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11249 of 2019 ====================================================== M/s Mithila Engineers Private Limited, Road No. 1, Saidpur Extension Road, Rajendra Nagar, Patna- 80016 through it’s Director, Mukesh Kumar Singh, Aged about 50 years, Male, S/o- Late Shreeram Prasad Singh, Resident of- Road No. 13/b, Rajendra Nagar, Near Gurukul Coaching, Rajendra Nagar, Sampatchak, Patna, Bihar- 800016. ... ... Petitioner 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 Additional/ Joint Commissioner, Office of the Commissioner of Central GST and Central Excise, Patna- I, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna- 800001. 3. The Deputy 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. 4. The Superintendent, Central GST and Central Excise, Kadamkuan Range, Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank R
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