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2022 (4) TMI 649 - HC - Service TaxConstitutional Validity of Section 65B(44) of Finance Act - conclusion of proceedings in a time bound manner - time limitation - HELD THAT - The petition is disposed of with a direction to Commissioner to treat the writ petition before this court as reply to the show cause notice dated 21.10.2021 and to conclude the proceedings expeditiously not later than eight weeks from the date of receipt of copy of the order passed today. Needless to state that the petitioner shall cooperate in the proceedings and shall not seek any unnecessary adjournment. The writ petition is disposed of.
Issues:
1. Challenge to the validity of Section 65B(44) of the Finance Act, 1994 under Articles 14 and 19 of the Constitution of India. 2. Request for a Writ of Certiorari to quash the show cause notice dated 21.10.2021. 3. Request for a Writ of Mandamus to withdraw and cancel the impugned show cause notice. Analysis: Issue 1: Challenge to the validity of Section 65B(44) of the Finance Act, 1994 under Articles 14 and 19 of the Constitution of India The petitioner initially sought a declaration that Section 65B(44) of the Act is arbitrary and ultra vires of the Constitution. However, during the proceedings, the petitioner decided not to press this relief. Consequently, the court disposed of the petition with a direction for the petitioner to treat the writ petition as a reply to the show cause notice. The court emphasized the need for cooperation from the petitioner in the proceedings conducted by the Commissioner Central Tax (Audit), Bangalore North Taluk. Issue 2: Request for a Writ of Certiorari to quash the show cause notice The petitioner requested the court to issue a Writ of Certiorari or any other appropriate writ under Article 226 of the Constitution to quash the show cause notice dated 21.10.2021. However, due to the petitioner's decision not to challenge the validity of Section 65B(44) anymore, the court directed the Commissioner to consider the writ petition as a response to the show cause notice. The court instructed the Commissioner to conclude the proceedings within eight weeks from the date of the order. Issue 3: Request for a Writ of Mandamus to withdraw and cancel the impugned show cause notice The petitioner also sought a Writ of Mandamus or any other appropriate writ under Article 226 of the Constitution to order the withdrawal and cancellation of the show cause notice. As per the court's decision, the petition was disposed of with a direction to the Commissioner to treat the writ petition as a response to the notice and to expedite the proceedings, ensuring cooperation from the petitioner and avoiding unnecessary adjournments. The petitioner was granted the liberty to provide additional submissions to the Commissioner within one week. In conclusion, the judgment addressed the petitioner's requests by directing the Commissioner to treat the writ petition as a response to the show cause notice, emphasizing the need for cooperation and setting a timeline for the conclusion of proceedings. The court kept all contentions open and allowed the petitioner to submit further arguments if necessary.
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