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TMI Blog2022 (2) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause proceedings initiated against the petitioner would be either illegal or without jurisdiction. The show cause proceedings initiated under Section 73 of the Finance Act, 1994 seeking to demand tax which was allegedly not paid, show cause proceedings cannot be allowed to be scuttled in the light of the above circular. In any event circulars are not binding on the Courts as per the decision of the Hon'ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, BOLPUR VERSUS M/S RATAN MELTING WIRE INDUSTRIES [ 2008 (10) TMI 5 - SUPREME COURT] . There are no merits in the present writ petition as the impugned show cause notice has been issued a competent authority namely The Commissioner, Office of the Commissioner of GST and Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 and W.M.P.No.12788 of 2017 dated 09.02.2018 (ii) HITACHI POWER EUROPE GMBH Vs. C.B.I. C, 2019 (27) G.S.T.L12(MAD) in W.P.No.30456 of 2018 and W.M.P.No.35527 of 2018, dated 02.04.2019. 5. Learned counsel for the petitioner has also placed reliance on the decision of the Division Bench of the Delhi High Court in AMADEUS INDIA PVT.LTD. Vs. PR.COMMR.OF C.EX., S.T. CENTRAL TAX 2019 (25) G.S.T.L 486 (Del.). 6. It is submitted that in the light of the above cited decisions of the Hon'ble Court and the decision of the Delhi High Court in BACK OFFICE IT SOLUTIONS PVT. LTD Vs. UNION OF INDIA ORS. 2021-VIL-334-DEL-ST in W.P.(C) 5766/2019 CM APPL.25101/2019 dated 05.04.2021, impugned show cause notice proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.Caussa 10/16 to 06/17 32,38,091 0 32,38,091 14,04,668 18,33,423 3728 M/s.Talent 04/17 to 06/17 17,04,386 0 17,04,386 0 17,04,386 0 TOTAL 21,25,78,083 5,82,27,436 27,08,05,519 6,63,26,346 20,44,79,173 3,28,66,571 8. The petitioner has challenged the notice primarily on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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