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TMI Blog2024 (7) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... rt seeking to quash the show-cause notice on several grounds and such grounds could have been raised by the petitioner in his written explanation as to why said show-cause notice could not have been issued. The Apex Court in UNION OF INDIA OTHERS VERSUS COASTAL CONTAINER TRANSPORTERS ASSOCIATION OTHERS [ 2019 (2) TMI 1497 - SUPREME COURT] frowned upon the practice of approaching this Court on issuance of show-cause notice, without giving written explanation to enable the authority to consider his defence and to pass appropriate orders. Therefore, the petitioner has rushed to this court to challenge the show-cause notice without availing the opportunity given to him to submit his written explanation. Therefore, the writ petition is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, petitioner is before this Court. 4. Learned counsel submits that when the notifications relied on by respondents disclose that the ENA being denatured spirit is not covered under GST rate schedule, respondents cannot justify the Show Cause Notice produced as per Annexure-G. Therefore, petitioner is before this Court seeking the relief of writ in the nature of certiorari and any other writs to be granted under this circumstance. 5. Learned counsel for the petitioner placed reliance on the decision of the Hon'ble Apex Court in Bihar Distillery and another Vs. Vs. Union of Indian and others (1997) 2 SCC 727 in support of his contention that the industries engaged in manufacture of rectified spirit exclusively for obtaining or manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and others (2019) 73 GST 211 in support of his contention that, the Supreme Court has made it very clear referring to several decisions that at the stage of issuance of the Show Cause Notice, the petitioner cannot challenge the same without submitting the written explanation. Therefore, petition itself is not maintainable and prays for dismissal of the petition. 8. Learned counsel further submitted that in view of the decision of the Division Bench of Allahabad High Court in Jain Distillery Private Limited Vs. State of U.P. and others MANU/UP/2425/2021. The decision of Bihar Distillery (supra) relied on by the learned counsel for the petitioner is considered and it is held that it is against the 7 judges Bench decision in Synthetics and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made clear that no such written explanation was submitted nor the opportunity to have the personal hearing is sought for, by the petitioner. No reasonable explanation is given by the petitioner as to why he has not chosen to file written explanation, seeking personal hearing. 13. As rightly contended by the learned counsel for the respondents, it is only a show-cause notice issued by respondent No. 1 calling upon the petitioner to submit his explanation. An option was also given to seek personal hearing. Even though, there is no explanation by the petitioner for the reasons best known to him, the petitioner has rushed to this court seeking to quash the show-cause notice on several grounds and such grounds could have been raised by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1944, this Court has held that excise law is a complete code in order to seek redress in excise matters and held that entertaining writ petition is not proper where alternative remedy under statute is available. When there is a serious dispute with regard to classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand but at the same time, there is no reason to approach the High Court questioning the very show cause notices. Further, as held by the High Court, it cannot be said that even from the contents of show cause notices there are no factual disputes. Further, the judgment of this Court in the case of Malladi Drugs Pharma Ltd. v. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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