9911796707
TMI Blog2020 (1) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered Service Tax Assessee, vide Registration NO.AABCM3803FST0001, is invoking the writ jurisdiction of this Court, for laying a challenge to the Notification dated 09.06.2017 at Annexure-N and the Show Cause Notice dated 11.04.2018 issued by the 4th respondent at Annexure-K, in terms of Section 174(2)(e) of the Central GST Act, 2017, inter alia asking him to show cause as to why certain sums of money allegedly "short paid" for the period between 2012-13 and 2016-17 should not be recovered with interest & penalty; as the alternative to the prayer for quashing of the said Notification, the petitioner argues that the same is not applicable to him. 2. The respondents having entered appearance through their Senior Panel Counsel resist the W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, forfeiture or punishment; thus, the power to initiate such proceedings is retained as a residue even after the said repeal, as rightly contended by learned Senior Panel Counsel representing the Revenue; (b) the second contention of the petitioner that the impugned Notification having been issued under the provisions of the Central Excise Act, 1944, cannot be made applicable to the proceedings that admittedly have arisen under the provisions of Finance Act, 1994, at the first blush appears to be attractive; however, a deeper examination in the light of the provisions of both Chapter V of 1994 Act and various other provisions of 1944 Act, robs off all and whatever sheen it has; true it is that, the impugned Notification has been issue u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by notification, appoint such person as it thinks fit to be Central Excise Officer to exercise all or any of the powers conferred by or under the Act and these rules. (2) The Board may, by notification, specify the jurisdiction of a Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, as the case may be, Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be or Commissioner of Central Excise (Appeals) for the purposes of the Act and the rules made thereunder. (3) Any Central Excise Officer may exercise the powers and discharge the duties conferred or imposed by or under the Act or these rules on any other Central Excise Officer who is subordinate to him." A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C equally apply to the territorial jurisdiction of the officers of the Excise Department/Service Tax Department as well, therefore, the contention as to incompetence and inapplicability of the impugned Notification, is liable to be negatived; (f) the reliance by the counsel for the petitioner on the decision in Air India Vs. UOI and others, (1995) 4 SCC 734, does not come to his aid; the Apex Court banking upon "Benian on Statutory Interpretation," 2nd Edition, held that if a subordinate legislation is to survive the repeal of its parent statue, the repealing statute must say it in so many words and by mentioning the title of the subordinate legislation; there is no quarrel with this proposition at all; the question is with its invocabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the cause shown by the noticee, writ jurisdiction may become invocable, subject to all just exceptions; therefore, this court declines to examine the validity and sustainability of the impugned Show Cause Notice; (h) suffice it to give petitioner some reprieve by granting a reasonable period for submitting his reply to the impugned Show Cause Notice; the set of Rulings which the petitioner banked upon for invalidation of the said notice can also be pressed into service in structuring his reply to the Notice so that when a challenge is laid to the decision of the authority thereon, it's examination becomes worthwhile. In the above circumstances, this Writ Petition being devoid of merits, fails; however, petitioner is given a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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