This order dismisses a writ petition challenging a show cause notice. The court held that writs generally do not lie against such notices. The petitioner was granted liberty to file objections before the authorities within 15 days; the writ petition was closed.
Petitioner granted liberty to file objections within 15 days; writ petition closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.07.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.5198 of 2017 and W.M.P.No.5520 of 2017 M/s.Aircel Cellular Ltd., Rep. by its Assistant General Manager (Taxation)/Authorised Signatory, Mr.M.Vijayakumar, CODISSIA Towers, 7-A, Huzur Road, Coimbatore - 641018. ...Petitioner/Petitioner Vs 1. Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi.
Chennai Zonal Unit, C-3, C-Wing, II Floor, Rajaji Bhavan, Besant Nagar, Chennai - 600090. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Prohibition, prohibiting the 3rd respondent from adjudicating the Show Cause Notice No.96/2016 dated 21.10.2016.
For Petitioner : Mr.Lakshmi Kumaran For Respondents: Mr.A.P.Srinivas, SSC
ORDER
The notice under challenge in the present writ petition is a show cause notice dated 21.10.2016, calling for petitioner's explanation on the further action contemplated.
usually lie against the show cause notice, unless under very limited circumstances. The grounds raised in the present writ petition cannot be termed to be such a circumstance, whereby the writ petition can be maintained. If at all the petitioner is aggrieved, it is always open to him to file his objections to the show cause notice before the concerned authorities.
s/d-
Assistant Registrar(CS VIII)
True Copy
Sub-Assistant Registrar
hvk
To
New Delhi.
Chennai Zonal Unit, C-3, C-Wing, II Floor, Rajaji Bhavan, Besant Nagar, Chennai – 600090.
W.P.No.5198 of 2017 and W.M.P.No.5520 of 2017
PVS(CO) SP(14/08/2019)
2 issues framed by the court
Whether a writ petition lies in challenge to a show cause notice.
Whether liberty to file objections is granted to the aggrieved petitioner.
M/s.Aircel Cellular Ltd.
Union of India
Central Board of Excise & Customs
The Commissioner of Central Excise
The Additional Director General Directorate General of Central Excise Intelligence
M.S.RAMESH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
