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TMI Blog2019 (7) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... eks, the third respondent Board shall issue a clarification particularly with reference to the issue raised by the writ petitioner pertaining to applicability of said Circular i.e., Circular No.83/2003 in the post GST regime i.e., post 01.07.2017. Depending on the clarification, the impugned SCN will either get revived and carried to its logical end or dropped obviously post eight weeks. Petition disposed off. - W.P.No.16881 of 2019 And W.M.P.No.16471 of 2019 - - - Dated:- 25-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.A.Ravi Mr.A.Venkatesh Kumar, M/s.Gupta and Ravi For the Respondents : Mr.M.Santhanaraman Senior Standing Counsel, Mr.G.Karthikeyan Assistant Solicitor General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.Short facts shorn off unnecessary details and particulars which are imperative for appreciating this order are as follows: a) The petitioner is a manufacturer and exporter of leather footwear and annual turnover of the petitioner for the financial year 2017-18 is ₹ 113.67 Crores. b) It is petitioner's case that writ petitioner is entitled to drawback as notified under Customs and Central Excise Duties Drawback Rules, 1995 till 30.06.2018 and under the Customs and Central Excise Duties Drawback Rules 2017 on and from 01.07.2017. c) Suffice to say that the instant writ petition has been filed assailing a 'show-cause notice' ('SCN' for brevity) dated 14.02.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tics, as first respondent has clearly mentioned the reason as to why said circular is not applicable. It was pointed out that there is no central excise duty qua leather goods, the exporter is eligible for credit for the GST paid on the processing of rawhides and therefore, the drawback claim made post GST era period deserves to be rejected. It was pointed out that this has been clearly articulated in the impugned SCN itself. 6. Before proceeding further, this Court has taken into account the obtaining position with regard to interfering in writ jurisdiction when SCNs are challenged. Hon'ble Supreme Court in Kunisetty Satyanarayana case [ Union of India and another Vs. Kunisetty Satyanarayana reported in (2006) 12 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to taxes, cess, fees etc., In other words, when it comes to matters pertains to fiscal law. 8. The rare and exceptional cases where writ jurisdiction will be exercised for quashing SCNs are those a) where SCN issued without jurisdiction; b) where SCN reopens a well settled position of law; c) where SCN has been issued after prejuding the issue or d) where the SCN has been issued owing to malafides. 9. To be noted, the aforesaid adumbration is not exhaustive, but are broad heads only for the limited purpose of disposal of the instant writ petition and the application of same also depends on the facts and circumstances of eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove order, the following order is passed in this writ petition: a) Impugned show-cause notice being 'show-cause notice' ('SCN' for brevity) dated 24.01.2019 bearing reference No.SR-334/2018-BRFC-Ch.IV is not quashed, but is kept in abeyance for a period of eight weeks from the date of receipt of a copy of this order. b) Within the said period of eight weeks, the third respondent Board shall issue a clarification particularly with reference to the issue raised by the writ petitioner pertaining to applicability of said Circular i.e., Circular No.83/2003 in the post GST regime i.e., post 01.07.2017. Depending on the clarification, the impugned SCN will either get revived and carried to its logical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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