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TMI Blog2023 (8) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri Ritaj Kacker, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for respondent Nos. 2 & 3. Learned Central Government Counsel has put in appearance for Union of India. 2. The writ petitioner, which is a proprietorship firm engaged in the business of export of cricket bats, has approached this Court assailing the show cause notice dated 19.7.2023 issued under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that it was incumbent upon the department to put on record and demonstrate either fraud or any wilful misstatement or suppression of facts to evade tax at the instance of the petitioner-assessee. 4. It is further contended that the show cause notice fails to justify the special circumstances as enumerated in Section 74 of the Act, 2017 towards determining tax liability of the petitioner. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause along with evidence. It is also contended that in fact the writ petition is premature and is not maintainable against a show cause notice. Reliance has been placed on the decision of the Apex Court dated 16.1.2023 passed in Civil Appeal No. 359 of 2023 (The State of Punjab versus M/s Shiv Enterprises and others) wherein the Court allowed the civil appeal of the State of Punjab by observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice issued against Section 74 of the Act, 2017 and the writ petition would not be maintainable. 7. We find force in the submissions of Shri Ankur Agarwal, learned counsel representing the respondent Nos. 2 and 3. The challenge in this writ petition is merely to the show cause notice issued under Section 74 of the Act, 2017 whereby the petitioner has been called upon to submit its expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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