Surya Alloy Industries Ltd. & ANR v. The Commissioner, Cgst And Central Excise & ORS

15.09.2020 D/L No. 02 Court No.24 s.biswas WPA 1484 of 2018 With CAN 1/2020 (Old No. CAN 7965 of 2019) Surya Alloy Industries Ltd. & Anr.

Vs.

The commissioner, CGST and Central Excise (Bankura Division) & Ors.

(Through Video Conference) Mr. Arijit Chakraborty Mr. Debsoumya Basak Mr. N. Choudhury Mr. S. C. Jana Mr. Prabir Bera Mr. V. Dasgupta ... ... for the petitioners Mr. K. K. Maiti Mr. S. Gupta ... ... for the respondents The grievance of the petitioners is directed against a show cause notice dated 22nd May, 2017.

Counsel on behalf of the respondents submits that the matter is fixed for hearing and the petitioner is deliberately not participating before the concerned Authority.

The petitioners allege that they have not been served all the documents which the respondent Authority seeks to rely on and that the matter has nevertheless been fixed before the concerned Authority.

I do not find any merit in this petition and it is obvious that the same has been filed to procrastinate and delay the matter before the Authority.

WPA 1484 of 2018 is dismissed and the connected application being CAN 7965 of 2019 also stands disposed off.

It is obvious that the show cause proceedings are at a nascent stage and all points available to the petitioner may be decided by the Authority appropriately in accordance with law.

The petitioners are directed to participate at the hearing before the concerned Authority and take all points available to them in accordance with law.

Nothing in this matter will influence the Authority which is requested to conclude the hearing as expeditiously as possible.

(Ravi Krishan Kapur, J.)