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M/S India News Communications Ltd vs Commissioner Of Central Taxes, Goods ... on 9 March, 2022

Author: Manmohan

Bench: Manmohan, Sudhir Kumar Jain

                          $~55
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 3972/2022
                                 M/S INDIA NEWS COMMUNICATIONS LTD.                   ..... Petitioner
                                                    Through      Mr.A.K.Seth with Mr.Chinmaya Seth
                                                                 and Ms.Kushboo Seth, Advocates.

                                                    versus

                                 COMMISSIONER OF CENTRAL TAXES, GOODS AND
                                 SERVICE TAX DELHI EADST , NEW DELHI         ..... Respondent
                                                Through Mr.Harpreet Singh, senior standing
                                                        counsel with Ms.Suhani Mathur,
                                                        Advocate.
                                 CORAM:
                                 HON'BLE MR. JUSTICE MANMOHAN
                                 HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN
                                          ORDER

% 09.03.2022 C.M.Nos.11835-11836/2022 Exemption allowed, subject to all just exceptions. Accordingly, the applications stands disposed of.

Present writ petition has been filed challenging demand-cum-show cause notice dated 05th July, 2018 issued by Commissioner, CGST Delhi East, the Statement of Demand dated 21st August, 2019 for the financial year 2016-17 (April to September) and Statement of Demand dated 21st October, 2019 for the financial year 2016-17 (October to March) till 2017-18 (up to June). Petitioner also seeks a direction to the Respondent to provide a copy of the statement of demand dated 21st August, 2019.

Learned counsel for the Petitioner states that the Respondent while issuing the impugned show cause notices erred by not taking into consideration that since the demand of duty is above Rs. 50 lakhs, it is mandatory to conduct a pre-show cause consultation before issuing the show cause notices. He states that the act of non-initiation of pre-show cause notice consultation prior to issuing the impugned show cause notices is in violation of the Master Circular dated 10th March, 2017 read with Instructions dated 21st December, 2015.

Issue notice. Mr.Harpreet Singh, learned senior standing counsel accepts notice on behalf of the Respondent. He prays for and is granted four weeks to file a counter affidavit. Rejoinder affidavit, if any, be filed before the next date of hearing.

List on 04th August, 2022.

This Court is of the view that no interim order is called for as the impugned show cause notices pertain to the year July, 2018 and August, 2019.

Accordingly, the application is dismissed.

MANMOHAN, J SUDHIR KUMAR JAIN, J MARCH 9, 2022 KA Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:12.03.2022 14:49:01