Bombay High Court
Alf Auto Services Pvt. Ltd. Nagpur Thr. ... vs Union Of India, Thr. The Revenue Secy., ... on 17 October, 2022
Bench: A.S. Chandurkar, M. W. Chandwani
1 4-wp-5597-22.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
NAGPUR BENCH, NAGPUR.
WRIT PETITION NO. 5597 OF 2022
ALF Auto Services Pvt. Ltd. and another
Vs.
Union of India and others
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Office Notes, Office Memoranda of Court's or Judge's Order
Coram, appearances, Court's Orders
or directions and Registrar's order
Shri Makrand Joshi a/w. Shri Vishwajeet S. Uberoi, Advocate for petitioners.
Shri Pankaj V. Navlani, Advoate for respondent no. 1.
CORAM :- A. S. CHANDURKAR & M. W. CHANDWANI, JJ.
DATED :- 17.10.2022
Heard.
2. The petitioners were issued show-cause notice on 24.09.2020 alleging contravention of the provisions of Sections 67 and 68 of the Finance Act, 1994 (for short, "the said Act"). It is the case of the petitioners that they were not served with the said show-cause notice and it is only in December-2021 that they could receive copy of the said show-cause notice. On 03.01.2022, the petitioners sought grant of personal hearing on or after 07.02.2022. However, it is grievance of the petitioners that without granting such opportunity, the show-cause notice has been adjudicated upon by passing the impugned order dated 03.03.2022.
3. To urge this Court to entertain the Writ Petition, it is submitted that in terms of Section 73 of the said Act, the show-cause notice ought to have been served on the petitioners within five years from the relevant date. As per Section RR Jaiswal 2 4-wp-5597-22.odt 73(6)(i)(a) of the said Act, the petitioners had filed return on 24.04.2015 and hence, the show-cause notice served in December-2021 would be beyond the period of five years.
4. Issue notice to the respondents, returnable on 18.11.2022.
5. Shri Pankaj V. Navlani, learned Advocate waives notice for respondent no. 1.
(M. W. CHANDWANI, J.) (A. S. CHANDURKAR, J.) Digitally signed by JAISWAL JAISWAL RAJNESH RAJNESH RAMESH Date:
RAMESH 2022.10.17
18:18:45
+0530
RR Jaiswal