No writ against show-cause notice to be entertained in a routine manner

Case Details: Maya Appliances (P.) Ltd. v. Assistant Commissioner, Circle 8, Chennai - [2021] 131 taxmann.com 163 (Madras)

Judiciary and Counsel Details

• • S.M. Subramaniam, J.
  • Raghavan Ramabadran for the Petitoiner. Rajnish Pathiyil, (Sr. Panel Counsel) for the Respondent.

Facts of the Case

The petitioner was a manufacturer & supplier of LPG stoves, wet grinders etc. and registered tax payer under the Goods and Services Tax. The Competent Authority issued show-cause notice to petitioner and provided all details regarding allegations and asked to submit within 30 days its representations/defence or documents to defend its case by availing opportunity. The petitioner filed writ petition praying to quash impugned show-cause notice.

High Court Held

The Honorable High Court observed that writ against a show cause notice may be entertained only if it is established that authority issued show cause notice has no jurisdiction to issue such or allegation of mala fides are raised against official concerned. The petitioner had not established any acceptable ground for the purpose of entertaining the writ Petition. Thus, the petition to be dismissed and the petitioner would be expected to defend case before competent authority by submitting explanations/defence statements and thereafter, the authorities would be bound to consider the materials available on record as well as the grounds raised by the petitioner in their defence statement and pass speaking order.