9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 1024 - HC - CustomsJurisdiction - proper officer to issue SCN - impugned SCN issued by the Directorate of Revenue Intelligence (DRI) - HELD THAT - As the show cause notice itself is issued by the Directorate of Revenue, the issue would go to the root of the jurisdiction of such authority issuing the show cause notice and as considered in the decision of the Supreme Court in Canon India Pvt. Ltd. 2021 (3) TMI 384 - SUPREME COURT . In these circumstances, the present petition also needs to be admitted and be heard along with the batch of petition. The impugned show cause notice dated 13 July, 2012 shall remain stayed pending hearing and final disposal of the present petition - Reply affidavit to the petition be placed on record within a period of two weeks from today.
Issues involved: Jurisdiction of Directorate of Revenue Intelligence to issue a show cause notice and delay in adjudication of the notice.
The petitioner argued that the issue in the present proceedings is covered by a Supreme Court decision in Canon India Pvt. Ltd. Vs. Commissioner of Customs, where it was held that the Directorate of Revenue Intelligence (DRI) does not have jurisdiction to issue a show cause notice. The petitioner referred to a previous order of the Court in Idea Cellular Ltd. Vs. The Union of India & Anr., where similar petitions were admitted and interim orders were passed pending review proceedings filed before the Supreme Court. The High Court noted that the show cause notice dated 13 July, 2012, has remained unadjudicated for over 11 years. Citing a previous decision in Coventry Estates Pvt. Ltd. Vs. The Joint Commissioner CGST and Central Excise, the Court expressed reluctance to follow the course of action taken in another case, Laxmi Organic Industries Ltd. Vs. Union of India & Ors. The Court observed that the show cause notice being issued by the Directorate of Revenue raises a jurisdictional issue, as highlighted in the Supreme Court decision in Canon India Pvt. Ltd. Therefore, the Court opined that the present petition should be admitted and heard along with a batch of other petitions involving similar issues. Order: The Court ruled that the respondents waive service and the impugned show cause notice dated 13 July, 2012, shall remain stayed pending the hearing and final disposal of the present petition. The respondents were given two weeks to file a reply affidavit. Additionally, the respondents were granted liberty to seek vacation of the interim relief granted by the Court, based on the decision of the Supreme Court on the review proceedings and final adjudication on the challenge to the Finance Act, 2022.
|
