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TMI Blog2023 (10) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench of this Court categorically made it clear that if proper officer intends to issue fresh show-cause notice, he shall hold consultation with the petitioner. Consequently, fresh show-cause notice dated 21.07.2023 was issued by the Additional Commissioner of Central Tax i.e., 5th respondent, who according to the petitioner, is proper officer. Therefore, the principal ground agitated by the petitioner that the officer lacks jurisdiction is not available to the petitioner. Secondly, the Hon ble Division Bench had directed the respondents 2 to 6 that if the respondents intend to issue fresh show-cause notice, the proper officer shall hold pre show-cause consultation. From the material placed before this Court, the proper officer had iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts leading to filing of writ petition are as under: 4. The petitioner is a Private Limited Company and is a wholly owned subsidiary of Nektar Therapeutics Inc., USA (for short, Nektar USA ) and has been providing various research and development related services exclusively to Nektar USA. On an earlier occasion, 5th respondent issued show-cause notice No.04/2023-24 dated 17.04.2023 to the petitioner. Petitioner challenged the said show-cause notice by way of writ petition No.15871 of 2023 before this High Court. 5. The Hon ble Division Bench of this Court vide order dated 23.06.2023 set aside the show-cause notice dated 17.04.2023. However, it was made clear that proper officer shall hold consultation with the petitioner if he in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of pre show-cause notice consultation, non-conducting of pre-consultation hearing, etc. Accordingly, the same being violative of principles of judicial discipline was liable to be set aside. 9. Learned counsel for petitioner would submit that primarily the 5th respondent does not have jurisdiction and has issued the impugned notice by wrongly assuming jurisdiction. Admittedly, consequent to the order in W.P.No.15871 of 2023, the petitioner submitted reply. However, 5th respondent issued impugned notice without considering the same and contrary to the orders passed by this Court in W.P.No.15871 of 2023 and prayed for quashing of the impugned notice. The learned counsel for petitioner had also placed reliance on the following decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No.31/05/2018-GST dated 09.02.2018 issued by the Central Board of Excise and Customs inasmuch as the proper officer would be Additional or Joint Commissioner of Central Tax. Therefore, he submits that the show cause notice may be set aside with liberty to the respondents to issue the same afresh by a proper officer. 4. At this stage, learned counsel for the petitioner submits that the show cause notice has been issued for recovery of refund earlier granted to the petitioner. The recovery is sought to be made on the ground that the refund was made erroneously. He submits that insofar refund is concerned, claim of the petitioner was affirmed by the jurisdictional Customs, Excise Service Tax Appellate Tribunal (CESTAT) which order ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h show-cause notice dated 21.07.2023 was issued by the Additional Commissioner of Central Tax i.e., 5th respondent, who according to the petitioner, is proper officer. Therefore, the principal ground agitated by the petitioner that the officer lacks jurisdiction is not available to the petitioner. 13. Secondly, the Hon ble Division Bench had directed the respondents 2 to 6 that if the respondents intend to issue fresh show-cause notice, the proper officer shall hold pre show-cause consultation. From the material placed before this Court, the proper officer had issued pre show-cause consultation notices dated 09.02.2023 and 12.07.2023 in compliance with the directions given by this Court vide order dated 23.06.2023. 14. In the above fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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