M/S.Govis India Pvt Ltd v. The Commissioner Of Central Tax And Central Excise(Outer)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.01.2022 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NO.9705 OF 2021 [Video Conferencing] M/s.Govis India Pvt Ltd., Rep by its Assistant General Manager, K.Sai Sankar Old No.109, New No.50, Mannur Village Sriperumbudur Taluk Kanchippuram Tamilnadu - 602105.
...Petitioner
Vs 1.The Commissioner of Central Tax and Central Excise (Outer) Newry Sonex Towers 2nd Ave, 12th Main Road, L Block Anna Nagar West, Anna Nagar Chennai - 600 040.
2.The Deputy Commissioner of Central Tax and Central Excise Irrungattukottai Division Chennai - Outer Commissionerate C-48, TNHB Building Annanagar, Chennai - 600 040.
...Respondents
Prayer :- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the 2nd respondent to dispose of the matters pertaining to all the show cause notices served upon to the Petitioner on the file of the Respondent after affording a personal hearing in accordance with law within a time framed fixed by this Court. For Petitioner :
Mr.J.V.Niranjan For Respondent :
Mr.Rajendran Raghavan, Senior Standing Counsel.
ORDER
After hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents, this writ petition is disposed of without expressing any opinion on merits
by directing the respondents to pass appropriate orders on merits and in accordance with law in the 12 show cause notices issued to the petitioner as detailed below:
Sl.No Date Description 03.10.2012 Show Cause Notice No.11/2012 - RF 10.10.2012 Show Cause Notice No.12/2012 - RF 10.10.2012 Show Cause Notice No.13/2012 - RF 26.04.2013 Show Cause Notice No.12/2013 - RF 26.04.2013 Show Cause Notice No.13/2013 - RF 26.04.2013 Show Cause Notice No.14/2013 - RF 26.04.2013 Show Cause Notice No.15/2013 - RF 28.06.2013 Show Cause Notice No.22/2013 - RF 28.06.2013 Show Cause Notice No.23/2013 - RF 28.06.2013 Show Cause Notice No.24/2013 - RF 28.06.2013 Show Cause Notice No.25/2013 - RF 29.01.2014 Show Cause Notice No.01/2014 - RF 2.The respondents shall pass appropriate orders in accordance with law within a period of three months from the date of receipt of a copy of this order. Needless to say, before the orders are passed by the respondents, the petitioner shall also be heard in person or through their authorised representative, subject to such Government protocols as may be in place, owing to outbreak of third wave of Pandemic. 3.The Writ Petition is disposed of with the above observations. No costs.
Sd/- Assistant Registrar(CS-IV) // True Copy // Sub Assistant Registrar pgp To 1.The Commissioner of Central Tax and Central Excise (Outer) Newry Sonex Towers 2nd Ave, 12th Main Road, L Block Anna Nagar West, Anna Nagar Chennai - 600 040.
2.The Deputy Commissioner of Central Tax and Central Excise Irrungattukottai Division Chennai - Outer Commissionerate C-48, TNHB Building Annanagar, Chennai - 600 040.
+1cc to Mr.J.V.Niranjan, Advocate Sr.No.2795 W.P.No.9705 of 2021 PL(CO) RVM(11/02/2022)