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TMI Blog2013 (8) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... mere issuance of the notice or giving a reply would not constitute a cause of action - Decided against the assessee. Decision in National Textile Corporation Ltd. vs Haribox Swalram [2004 (4) TMI 527 - SUPREME COURT] followed. Regarding the contention that the purported action of the respondent no.1 gives rise to an evil consequence at the place of the business of the petitioner at Kolkata, and thus the writ petition is maintainable. Held that:- The evil consequence as tried to be contended by the petitioner must relate to the infringement of the rights as guaranteed under Constitution of India. No case of an infringement is made out in the writ petition. Rather it would appear from the pleadings made in the various paragraphs that compliance to the summons and/or notices is made and the entire facts as pleaded in the writ petition would reflect that the sheet anchor of the case founded on the action of the respondent no.1 to reopen the investigation which has already been concluded and dropped by the respondent no.3 - Decision in the case of Kusum Ingots and Alloys Limited [2004 (4) TMI 342 - SUPREME COURT OF INDIA ] followed. The writ petition was dismissed for want of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09, 2010. The respondent no.3 again issued several show cause notices to the petitioner on various other related issues and by an order dated 27.04.2012, the proceeding was dropped. The respondent no.1 i.e. the Assistant Director, Directorate General of Central Excise Intelligence having its office at Kochi in the State of Kerala issued a summon dated 18.08.2012 and sought for various informations and documents pertaining to the financial year 2007, 2008, 2011 2012. Although the petitioner took the stand that they have been allotted centralized registration under the Kolkata Service Tax Commissionarate and the inquiry should be conducted by the Kolkata Zonal Unit but ultimately replied to the summons. It is further gathered that from time to time, the documents are furnished in terms of the various notices and/or summons and the oral statement was also recorded by the officials of the said respondent no.1. According to the petitioner, those statements were recorded by the said respondent at the registered office of the petitioner at Kolkata. The prayer made in this writ petition relates to the direction against the respondents declaring that the inquiry initiated by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respective submissions, it is undisputed that the cause of action can be ascertained from the bundle of facts, if proved, will grant the relief to the suitor. As has been held in case of Kusum Ingots and Alloys Ltd. vs- Union of India reported in 2004 (168) E.L.T. (S.C.) , the cause of action implies a right to sue. It is such a material facts which are imperative for the initiator to allege and prove in the following words: 6. Cause of action implies a right to sue. The material facts which are imperative for the suitor to allege and prove constitutes the cause of action. Clause of action is not defined in any statute. It has however, been judicially interpreted inter alia to mean that every fact which would be necessary for the plaintiff to prove, if traversed, in order to support his right to the judgment of the Court. Negatively put it would mean that everything which, if not proved, gives the defendant an immediate right to judgement, would be part of cause of action. Its importance is beyond any doubt. For every action, there has to be a cause of action, if not, the plaint or the writ petition, as the case may be, shall be rejected summarily. In Paragraph 18 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary cannot be limited or restricted to the ground of mala fide alone. (f) While entertaining a writ petition, the doctrine of forum conveniens and the nature of cause of action are required to be scrutinized by the High Court depending upon the factual matrix of each case in view of what has been stated in Ambica Industries (supra) and Adani Exports Ltd.(supra). (g) The conclusion of the earlier decision of the Full Bench in New India Assurance Company Limited (supra) that since the original order merges into the appellate order, the place where the appellate authority is located is also forum conveniens is not correct. (h) Any decision of this Court contrary to the conclusions enumerated herein above stands overruled. The language employed under clause 2 of Article 226 of the Constitution of India is in symmetry with the provision of Section 20 (c) of the Code of Civil Procedure although, Section141 of the Code of Civil Procedure provides its non-applicability to the writ proceeding. Since both the provisions stands in pari materia, this Court does not find any impediment in considering the judgments rendered on the said section. On the above enunciation of law, the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orizing them to import the vegetable fat on payment of service charges describing themselves to be a seller and the agents. The Custom Authorities allowed those agents to import the duty free vegetable fat which those agents sold at a lesser price in the market. The grievance of the petitioner therein was that the duty free import was permitted to the State Transport Corporation which cannot be assigned to a private agents who are selling the same at a lesser price and such an action give rise to an evil consequence to the petitioner causing infringement of their right guaranteed under Article 14 of the Constitution of India. It further appears from the said report that the import was made from the border of India and Nepal at Bihar and the goods are being sold in Kolkata. In the above backdrop, it is held: 16. If we apply the aforesaid principle to the fact of the present case, as soon as the customs authority illegally cleared the commodities in the Bihar border of Nepal, although the illegality complained of is accomplished, such impropriety committed by the customs officers at Bihar did not give rise to any cause of action for filing any writ application in favour of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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