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TMI Blog2015 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... is of no use and in these facts & circumstances, the petitioner had no option except to approach this Court under the extraordinary jurisdiction of this Court u/Art. 226 of the Constitution of India. Held that:- On perusal of the show cause notice, we feel that it is only a prima facie view which the Commissioner, as a quasi-judicial authority, has expressed at this stage, placing reliance on the material collected, at the time of search and in our view, it cannot be said that the Commissioner has prejudged the matter of imposition of service tax and that may be considered after the reply to show cause notice is submitted by the petitioner. The instant petition, preferred by the petitioner at this stage, is premature and does not req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and relied upon by the revenue authorities of Central Excise, being a quasi-judicial authority, served a show cause notice dated 15-10-2014 and called upon the petitioner to explain within the period stipulated which can be taken note of from the bare perusal of Para 25 of the show cause notice impugned herein which reads ad infra :- Now, therefore, M/s Tanu Shree Logistics Pvt. Ltd., Near Aaraam Hotel, Jaipur-Ajmer National Highway No. 8, Gram-Gidani, Dudu, Jaipur are required to show cause and explain to the commissioner, Central Excise, Jaipur-I, Statue circle, C Scheme, Jaipur within 30(thirty) days of the receipt of this notice as to why : (a) Service Tax amounting to ₹ 55.604 crores (Rs. Fifty Five Crores Sixty Lacs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicates the factual matrix of the matter and the proceedings initiated against him are in clear violation of the scheme of the service tax and contended that if the show cause notice impugned herein is read in full, it shows that the authority has prejudged the matter and calling upon the petitioner to file written reply is to comply with the basic requirement of natural justice and in support relied upon judgment of single Bench of High Court of Madras of M/s Bharat Marine Co. v. The Commissioner of Customs (seaport-import): 2014-TIOL-1703-HC-MAD-Cus., and of Hon ble Apex Court: Oryx Fisheries Private Limited v. Union of India: 2011 (256) E.L.T. 422 (S.C.). 4. Indisputably, reply to show cause notice impugned herein has not been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has not filed any explanation and did not care to appear on several opportunities to explain before the Revenue authorities and without even filing of reply to the show cause notice, approaching to this Court, in our considered view, is premature and if reply to the show cause notice is furnished, it is always open for the authority to consider and decide in accordance with law. 7. In our view, what has been expressed by the Commissioner in the show cause notice, is his prima facie view and after considering the reply, if filed to the show cause notice by the petitioner, if any adverse order is passed in the proceedings initiated by the competent authority, as expressed by us earlier, it is always open for the petitioner to avail r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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