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TMI Blog2024 (10) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 1998 (10) TMI 510 - SUPREME COURT ]. In Whirlpool, the Hon ble Supreme Court has explained that writ petitions may be entertained against show cause notices where the Petitioner seeks enforcement of any of the fundamental rights, where there is a violation of the principles of natural justice, or where the order or proceedings are wholly without jurisdiction or vires of the Act, is challenged. In Special Director and Another Vs. Mohd. Ghulam Ghouse and another [ 2004 (1) TMI 378 - SUPREME COURT ] the Hon ble Supreme Court has held that unless the High Court is satisfied that the show-cause notice was totally non-est in the eyes of the law for absolute want of jurisdiction of the authority to even investigate into facts, writ petitions sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice dated 5 April 2024 (Exhibit A ) issued by the 4th respondent to the petitioner. 3. Mr. Hidayatullah, learned Senior Advocate for the petitioner, submitted that the show cause notice is based mainly on the statements referred to at Serial Nos. 2, 3, 4, 5, 6, 13, 14 and 15 of paragraphs 12 of the impugned Show Cause Notice-cum-Demand Notice. He submitted that the above statements were mainly recorded in 2018-19 in the context of the Pre-GST regime. He submitted that, in any event, all the statements were not recorded during an enquiry or proceeding, either in the Central Goods and Service Tax Act or the Pre-CGST regime. He referred to the decision of the Co-ordinate Bench of this Court in the petitioner s case decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are matters which can always be decided in the adjudication of the show cause notice once a reply is filed by the petitioner raising all these and other permissible objections. 7. Mr Mishra accordingly submitted that this petition might not be entertained, leaving it open to the petitioner to raise all permissible defences in response to the impugned show-cause notice. 8. The rival contentions now fall for our determination. 9. At the outset, unless a case of the impugned show cause notice being ex-facie without jurisdiction is made out, we are usually not inclined or required to interfere at the stage of issue of the show cause notice. In this case, the impugned show cause notice does not attract the vices indicated in Whirlpool Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice, the High Court ought not to have entertained the writ petition at the stage of notice, more so, when against the final orders, appeal lies to the Supreme Court. Further, the Court held that when there is a serious dispute concerning the classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand. Accordingly, the appeals against the quashing of the show cause notices were allowed. 13. In Mahanagar Telephone Nigam Ltd. Vs. Chairman Central Board, Direct Taxes and another (2004) 6 SCC 431, the Hon ble Supreme Court held that it was settled law that the litigation against show cause notices should not be encouraged. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been recorded and are referred to in the show cause notice, even before reply to it being submitted. The Court held that once the show cause notice is issued, it is for the petitioner to deny and dispute the allegations levelled therein and, if he so chooses, to raise such defence as he may be advised. 16. Accordingly, the directions were issued in paragraph 13 to the effect that if, in the course of adjudication proceedings before the relevant authority under the Show Cause Notice-cum-Demand Notice, any witness is summoned in terms of the power conferred by Section 14 of the Act and his statement is recorded and found relevant, such statement shall not be relied upon against the petitioner unless he has been given a suitable and reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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