2016 (12) TMI 1609 - HC - Service Tax

Show cause violating the Central Board s instruction vide F.No. 1080/11/DLA/CC dated 8.7.2016 - Pre show cause notice - Held that - the pre-show cause notice was issued without supplying the Annexures-A to E. In spite of petitioner request to supply the document the date fixed for discussion in the said show cause notice is fruitless. Thus the demand notice issued vide Annexure-1 is not sustainable - we quash Annexure-1 and remit the matter back to opposite party to supply the documents as per pre-show cause notice - petition allowed by way of remand.

Summary

Issues:
Challenge to demand-cum-show cause notice dated 1.12.2016 for violating Central Board's instruction dated 8.7.2016.

Analysis:
The petitioner challenged a demand-cum-show cause notice issued by the Commissioner, Central Excise, Customs & Service Tax, Bhubaneswar-1, on the grounds of non-compliance with the Central Board's instruction dated 8.7.2016. The petitioner contended that a pre-show cause notice was initially issued without enclosing the necessary documents Annexure-A to E, despite the opposite party's claim of having done so. Subsequently, upon receiving the notice, the petitioner informed the opposite party about the missing annexures and requested their provision to facilitate discussions and a written reply. However, the impugned notice was issued with only Annexures-A to C, disregarding the petitioner's request and violating the instruction dated 8.7.2016.

The Court noted the circumstances surrounding the issuance of the pre-show cause notice without supplying Annexures-A to E, rendering the scheduled discussion date in the notice ineffective. Consequently, the Court found the demand notice issued to be unsustainable and quashed Annexure-1. The matter was remitted back to the opposite party with directions to supply the necessary documents as per the pre-show cause notice, specifically Annexures-A to E, and to set a consultation meeting date for scrutinizing all relevant materials. To facilitate the process, the Court fixed the petitioner's appearance date before the opposite party on 23rd December 2016, during which the authority was instructed to provide the documents and schedule the consultation meeting. The petitioner was directed to present all relevant materials during the consultation meeting.

In conclusion, the writ petition was disposed of, and a free copy of the order was directed to be handed over to the representative of the Central Excise, Customs & Service Tax for compliance with the Court's directives.