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2019 (2) TMI 1302 - SC - Central ExciseIssuance of show cause notice to the petitioner with regard to the same subject matter - Held that - The action of issuance of summons was challenged on diverse grounds including being hit by legal malafides - That plea cannot be treated as infructuous, as it would go to the root of the matter and if accepted, inevitably, vitiate the exercise of authority by the competent officer. The fact remains that the writ petitions filed by the petitioner challenging the show cause notices have been transferred to Jaipur Bench for being heard on merits. In this peculiar circumstances, we deem it appropriate to grant liberty to the petitioner to raise all contentions which have been raised in SHREE CEMENT LIMITED 2019 (2) TMI 1220 - RAJASTHAN HIGH COURT for challenging the summons - SLP disposed off.
Issues:
Challenge to observations made by the High Court while disposing of D.B. Civil Writ No.4487 of 2014 regarding the issuance of summons to the petitioner. Analysis: The petitioner raised a grievance regarding the observations made by the High Court in relation to the challenge against the issuance of summons. The High Court considered the challenge infructuous due to the issuance of a show cause notice to the petitioner on the same subject matter. The petitioner contended that the summons were challenged on various grounds, including legal malafides. The Supreme Court acknowledged that the challenge to the summons was crucial as it could impact the authority of the competent officer. The writ petitions challenging the show cause notices were transferred to the Jaipur Bench for substantive consideration. The Supreme Court granted liberty to the petitioner to raise all contentions from the original writ petition challenging the summons in the transferred writ petition(s). This decision allows the petitioner to pursue all grounds and reliefs raised in the initial writ petition in the pending transferred writ petition(s), including the option to amend the petitions if necessary. Consequently, the special leave petition was disposed of in accordance with the above directions.
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