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TMI Blog2020 (3) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... said show-cause notice. However, in the present writ petition an interim injunction was ordered on 16.11.2011 in M.P.No.2 of 2011 and therefore the impugned Show Cause Notice has not been adjudicated till date. Meanwhile, the Honourable Supreme Court has now given its verdict in the case of STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] . The question of law has been settled. The proposed demand in the impugned show cause notice can no longer be sustained in the light of the above decision of the Hon'ble Supreme Court - petition allowed - decided in favor of petitioner. - W.P.No.26398 of 2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice also calls upon the petitioner to show cause as to why interest under Section 75 of the said Act should not be imposed and why penalty under Section 76 read with Sections 78 and 77 should not be imposed on the petitioner. 5.Both the counsel fairly submit that the issue is no longer res integra in light of the latest decision of the Honourable Supreme Court in State of West Bengal Vs. Calcutta Club Ltd ., 2019 (29) GSTL 545 (S.C). However, the learned counsel for the respondents submits that petitioner should be relegated show cause proceedings and in case the petitioner has a favourable case in terms of the above decision of the Honourable Supreme Court, appropriate order would be passed. She further submits that Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n DALCO Engineering Private Limited v. Satish Prabhakar Padhye and Ors. Etc. (2010) 4 SCC 378 (in particular paragraphs 10, 14 and 32 thereof) and CIT, Kanpur and Anr. v. Canara Bank (2018) 9 SCC 322 (in particular paragraphs 12 and 17 therein), to the effect that a company incorporated under the Companies Act cannot be said to be established by that Act. What is missed, however, is the fact that a Company incorporated under the Companies Act or a cooperative society registered as a cooperative society under a State Actcan certainly be said to be constituted under any law for the time being in force. In R.C. Mitter Sons, Calcutta v. CIT, West Bengal, Calcutta (1959) Supp. 2 SCR 641, this Court had occasion to construe what is meant by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the form of a document. If we construe the word constitute in the larger sense, as indicated above, the difficulty in which the learned Chief Justice of the Calcutta High Court found himself, would be obviated inasmuch as the section would take in cases both of firms coming into existence by virtue of written documents as also those which may have initially come into existence by oral agreements, but which had subsequently been constituted under written deeds. 82.We have already seen how the expression body of persons occurring in the explanation to Section 65 and occurring in Sections 65 (25a) and (25aa) does not refer to an incorporated company or an incorporated cooperative society. As the same expression has been used in E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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