Kavitha Senthilkumar v. Assistant Commissioner - Central Excise And Gst
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.11.2024
CORAM
THE HONOURABLE Mr.JUSTICE C.SARAVANAN and WMP.No.12303 of 2022 Mrs.Kavitha Senthilkumar Prop. Of Paras Foundation, Flat No.5, Breeze Apartments, VRV Avenue, KNG Pudur, Subramaniyapalayam-641 030.
... Petitioner Vs.
Asst.Commissioner-Central Excise & GST, Coimbatore - I Division, ELGI Building, 1444 Trichy Road, Coimbatore.
... Respondent Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari, calling for the records of the respondent herein leading to issuance of Show Cause Notice vide C.No.IV/09/53/2021ST-ADJN dated 18.10.2021 and quash the same as the same is issued without jurisdiction.
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For Petitioner : Mr.S.Sathiyanarayanan For Respondent : Mr.A.P.Srinivas Senior Standing Counsel ******
ORDER
In this writ petition, the petitioner has challenged the impugned show cause notice dated 18.10.2021 bearing reference vide C.No.IV/09/53/2021ST-ADJN.
2. The dispute pertains to the period between 2016-17 viz., 31.03.2017. Instead of filing a reply, the petitioner has approached this Court by filing this writ petition stating that the show cause notice is without merits. Indeed against the impugned notice, the petitioner has an alternate remedy by way of adjudication before the respondent. Therefore, without expressing any opinion on merits of the case, this writ petition is liable to be dismissed. It cannot be said that the show cause notice is without jurisdiction, as it has been issued by a proper Officer under Section 73 of the Finance Act, 1994.
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3. In view of the above, this writ petition is liable to be dismissed and accordingly, dismissed. No costs. Consequently, connected WMP is also closed.
08.11.2024 kmi Index: Yes/No Speaking Order/Non Speaking Order NCC: Yes/No.
To Asst.Commissioner-Central Excise & GST, Coimbatore - I Division, ELGI Building, 1444 Trichy Road, Coimbatore.
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C.SARAVANAN, J.
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