V.Lawrance v. The Deputy Commissioner (Audit),

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.08.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.35480 of 2019 and WMP. No.36304 of 2019 V.Lawrance .. Petitioner Vs.

The Deputy Commissioner (Audit) O/o.the Deputy Commission of CGST and Central Excise Audit Circle No.1 Williams Road Cantonment Tiruchirapalli 620 001.

.. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the records of the respondent in his proceedings C. No. III/ 10/ 150/ 2018-19 Tr.AC In Show Cause Notice No.22/ 2019 - TAC and quash the show cause notice dated 27.11.2019 issued therein.

For Petitioner : Ms.C.P.Priya For Respondent: Mr. A.P.Srinivas Senior Standing Counsel

O R D E R

Heard Ms.C.P.Priya, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondent.

2. Learned counsel for the petitioner again seeks time awaiting certificate in regard to the declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

3. The challenge in this Writ Petition is to a show cause notice dated 27.11.2019. Since the petitioner has filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, I see no reason to entertain this Writ Petition challenging a show cause notice, particularly since the petitioner is pursuing the declaration filed before the Authorities.

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4. In the light of the above, this Writ Petition is closed. No costs. Connected Miscellaneous petition is also closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar Sl To The Deputy Commissioner (Audit) O/o.the Deputy Commission of CGST and Central Excise Audit Circle No.1 Williams Road Cantonment Tiruchirapalli 620 001.

W.P. No.35480 of 2019 and WMP. No.36304 of 2019 VSN II(CO) CB(13/10/2020) https://hcservices.ecourts.gov.in/hcservices/ Page numbers