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TMI Blog2025 (4) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is a dealer engaged in the business of setting up of solar power generating systems to produce electricity through variety of equipments like cables, electrical switch gears etc., and certain items were imported. 4. The petitioner was served with a show-cause notice and in turn, reply was filed. The assessment order dated 22.01.2020 was passed levying tax on import turn over notified goods. Aggrieved, the petitioner preferred an appeal before the Appellate Authority, which was decided on 18.09.2020. The Appellate Authority after relying on various circulars issued by the Government granted relief to the petitioner by holding thus: "For the facts and reasons discussed above, I feel it just and proper to remit the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that under Section 32 of the Telangana Value Added Tax Act, 2005 ('VAT Act'), the Revisional Authority is competent to revise, modify or set aside the appellate order. The said exercise should not be done in a cryptic manner. Since the Revisional Authority has relied on the very same Supreme Court judgment which was considered by the Appellate Authority, the petitioners cannot put forth any defence. The petitioners cannot rely on the binding circulars of the State Government on which reliance was placed by the Appellate Authority. In other words, since proposed notices are founded upon the judgment of Supreme Court, the petitioners are defence less and no useful purpose would be served in compelling the petitioners to file reply to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard the parties at length and perused the record. Findings: 11. Before dealing with rival contentions, it is apposite to consider the statutory provision i.e., Section 32 (1) of VAT Act reads thus: "Section 32: Revision by Commissioner and other prescribed authorities: (1) The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him, under the provisions of the Act including sub-section (2) and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of the Act, may initiate proceedings to revise, modify or set aside such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 jurisdictional issue which can even be urged by the recipient of the notice and such issues also can be adjudicated by the authority issuing the very notice initially, before the aggrieved could approach the Court. Further, when the Court passes an interim order it should be careful to see that the statutory functionaries specially and specifically constituted for the purpose are not denuded of powers and authority to initially decide the matter and ensure that ultimate relief which may or may not be finally granted in the writ petition is not accorded to the writ petitioner even at the threshold by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the show-cause notice. We say so, in view of the principles laid down by the Supreme Court in Mohd. Ghulam Ghouse (supra). 16. So far the judgment of this Court in M/s. Nice Enterprisers (supra) is concerned, suffice it to say that in the show-cause notice in that case, there was no factual backdrop and no factual details and the entire show-cause notice was issued by reproducing Section 29 (2) (e) of the Goods and Service Tax Act, 2017. In this peculiar backdrop, where necessary ingredients for a valid show-cause notice were missing, this Court interfered with the show-cause notice, set it aside and gave liberty to the Revenue to issue a proper show-cause notice. The said judgment cannot be stretched and pressed into service in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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