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TMI Blog2025 (1) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... to file their objections to the notice within a period of 4 weeks from the date of receipt of a copy of this order. If any such objections/ reply is filed by the petitioner needless to say the respondents shall consider the same in accordance with law after affording the petitioner a reasonable opportunity of hearing and proceed with assessment/ adjudication process keeping in view that this Court has not expressed any view of merits. The writ petition stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X ..... upon paragraph 25, which is extracted hereunder: "25. Since Shri. Thehsu Ethiraj Gridharaj and his wife Smt. Sarala Gajendran are directors of CIIP as well as HIPL and ETPL, they have well planned and executed this modus operandi so as to pass on the input tax credit wrongly to CIIPL. Further they have aided/abated CIIPL to avail and utilise input tax credit fraudulently by issuing invoices without supply of goods/services. Thus it appears that for the reasons stated above, each of them is individually liable for the penalty under Section 122(1A) which states that any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (x) of sub-section (1) and at whose instance such transaction is conducted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e practice of the High Courts entertaining writ petitions questioning legality of the show-cause notices stalling enquiries as proposed and retarding investigative process to find actual facts with the participation and in the presence of the parties. Unless the High Court is satisfied that the show-cause notice was totally non est in the eye of the law for absolute want of jurisdiction of the authority to even investigate into facts, writ petitions should not be entertained for the mere asking and as a matter of routine, and the writ petitioner should invariably be directed to respond to the show-cause notice and take all stands highlighted in the writ petition. Whether the show-cause notice was founded on any legal premises, is a jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issuance of show cause notice, the learned counsel for the petitioner was unable to point out any provision.
9. In view thereof, it is open to the petitioner to file their objections to the notice within a period of 4 weeks from the date of receipt of a copy of this order. If any such objections/ reply is filed by the petitioner needless to say the respondents shall consider the same in accordance with law after affording the petitioner a reasonable opportunity of hearing and proceed with assessment/ adjudication process keeping in view that this Court has not expressed any view of merits.
10. The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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