9911796707
TMI Blog2023 (12) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... rit of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside, (i) the impugned show cause notice no. ACST/D-003/INV/M/s SPCX Pvt Ltd/Show cause/B-22 dated 11.08.2023 issued by the Respondent No. 3 (Exhibit "A1"); and (ii) the impugned show cause notice no. impugned show cause notice no. ACST/D-003/INV/M/s SPCX Pvt Ltd/Show cause/B48 dated 02.11.2023 issued by the Respondent No. 3 (Exhibit "A2"); (b) this Hon'ble Court be pleased to issue a Writ of Prohibition or a writ in the nature of Prohibition or any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by the Designated Officer in the show cause notice, namely statement of one of the transporters. The petitioner addressed a letter dated 17 November 2023 to the Adjudicating Officer that the said statements be provided to the petitioner. The contents of such letter reads thus:- "17-11-2023 To, The Assistant Commissioner of State Tax, PUN-INV-D-003, 2nd Floor, GST Bhavan Airport Road, Yerawada, Pune-411006. Subject: Preliminary submission and request for providing documents. Ref.: SCN No.ACST/D-003/INV/M/s.SPCX Pvt.Ltd./Final Show Cause/2023-24/B-48 dated 02/11/23 --------------------------------------------------------------------- Respected Sir, We, SPCX Private Limited, are in receipt of the above referred Show Cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the petitioner, which was a legitimate request of the petitioner, and in consonance with the principles of natural justice. 5. Considering the facts and circumstances of the case, we are of the opinion that the adjudication of the show cause notice can be taken forward, by permitting the petitioner to urge all contentions in relation to the show cause notice. Also certain material as pointed out by the petitioner i.e. the statement of one of the transporters recorded during enquiry, needs to be provided to the petitioner, so that the petitioner can take appropriate plea before the adjudicating officer on the case being made out by the department against the petitioner so that, the adjudicating officer can consider such plea of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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