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TMI Blog2024 (2) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... made out a case warranting interference in exercise of discretionary jurisdiction? Discrepancy between the amount specified in the show cause notice and the amount specified in the impugned order - HELD THAT:- On examining the respective show cause notice in entirety, it appears that CGST liability has been indicated in course of setting out the basis of such show cause notice. For the purpose of these proceedings, it is neither necessary nor desirable to record conclusive findings. It is sufficient to record that it appears that there is some basis to say that a typographical error resulted in the respective show cause notices indicating the CGST liability as zero. Transitional credit eligibility - HELD THAT:- In order to susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader (T) COMMON ORDER In these writ petitions, separate assessment orders dated 06.10.2023 pertaining to distinct periods are assailed. The writ petitioner had previously filed writ petitions challenging the assessment process for violation of principles of natural justice. The said writ petitions were disposed of by order dated 05.05.2023 in W.P.No.14708 of 2023 and connected petitions by quashing the impugned orders and remanding the matter to the respondents for issuance of speaking orders after considering the reply of the petitioner to the respective show cause notices. The impugned orders were issued pursuant to such order. 2. Learned counsel for the petitioner challenges the orders impugned herein on three grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thilagarathinam Match Works v. Commissioner of C.Ex., Tirunelveli (Thilagarathinam Match Works), 2013 (295) E.L.T. 195(Mad) , particularly paragraph No.9 thereof. For the same proposition, he also relied upon the judgment of this Court in M/s.Visal Lubetech Corporation, Rep. by its Proprietor R.Parivallal, P.Karthikeyan v. The Additional Commissioner of Central Customs, Coimbatore, 2017 (2) TMI 1524. He also relied on the judgment of this Court in M/s.The Chennai Silks v. The Assistant Commercial (ST) (FAC), Tirupur South Assessment Circle, Tirupur, 2023(11) TMI 205 f or the proposition that interference by this Court under Article 226 of the Constitution of India would be warranted, if the impugned order was issued without considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods on the basis of invoices purportedly issued by specific firms. 5. Upon taking into account the above submissions, the question that falls for consideration is whether the petitioner has made out a case warranting interference in exercise of discretionary jurisdiction. By virtue of the orders passed in the first round of litigation in this Court, the petitioner was permitted to reply to the respective show cause notice. On examining the orders impugned in these proceedings, it is also evident that personal hearings were provided to the petitioner on multiple days. It appears from the table at internal Page No.18 of the order impugned in W.P.No.1447 of 2024 that personal hearings were held on at least four days. 6. Turning to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction. 8. The last ground of challenge relates to the refusal to provide all documents that were relied upon and the refusal to permit cross examination. Based upon the inspection report received through the Intelligence Wing Erode, the respondent formed the opinion that ITC was unlawfully availed of by the petitioner, including by using its employees. The intimation and show cause notice were triggered by this development. In the impugned orders, references are made to statements by the employees of the petitioner and the statements of the petitioner through its Director. The principles of natural justice cannot be put into a straight jacket. Learned counsel for the petitioner places reliance on the order issued in Thilagarathinam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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