S.No.

Section

Case Subject

Case

Held

Cases Referred

1

Section 73,
Section 74
and Section
75

-Only summary issued
in DRC-01 with no
proper SCN issued
-No Opportunity of
being heard given
-Relied upon
documents not given

Vishkarma
Industries v.
State of
Jharkhand [2023]
150 taxmann.com
140 (Jharkhand)

-High Court observed that a summary of a show cause notice cannot be a substitute of a
proper show cause notice and would entail violation of principles of natural justice. In the
absence of clear charges upon which the person so alleged is required to answer, proper
opportunity to defend itself stands denied. No opportunity of hearing was granted to the
petitioners contrary to the mandate of Section 75(4) and (5). Relied upon documents, which
were basis for passing summary order were not supplied to petitioner.
In the aforesaid circumstances, the impugned summary of show cause and impugned
summary of order contained were quashed.

-Nkas Services Private Limited
Vrs. State of Jharkhand -2021
SCC Online Jhar 1266.
- M/s Godavari Commodities
Ltd. Vrs. State of Jharkhand.
[W.P.(T) No. 3908 of 2020
-Natwar Singh Vrs. Director of
Enforcement. 2010(13) SCC 255.

2

Section 18

Extension of time for
filing of ITC-01 on
changeover from
composition scheme
to normal

Alpha Polymers
v. Commissioner,
Central
Commissionerate
[2023] 150
taxmann.com 139
(Madras

Petitioner has made a representation for extension of time for filing of ITC-01 before the first
respondent and the first respondent instead of passing orders on the said representation,
kept the matter pending for nearly a year and thereafter, the second respondent passed the
order impugned in this writ petition stating that the petitioner's request was rejected by the
first respondent and the said order has been issued with the approval of the first respondent.
The High Court set aside the order and remitted to the first respondent, who shall pass
appropriate orders, after hearing the petitioner.

-

3

Section 73
and Section
74

Interference of High
Court at Show Cause
Notice Stage
When Show cause
notice is an order by
itself and it premeditates the issu

Joyous Blocks &
Panels (P.) Ltd.
v. Assistant
Commissioner,
Commercial
Taxes [2023] 150
taxmann.com 138
(Calcutta)

-If a show cause notice suffers from the vice of lack of jurisdiction, Courts are entitled to
interfere with the same.
-In the present matter, once inspection of the business premises was completed, a query
was raised by the officer The appellants had submitted an elaborate reply for such a query
and the authority while issuing the show cause notice has dealt with the reply under the
heading “Rebuttal on the factual points”.
The High Court observed that prima facie SCN appears to be an order and the manner of
issuing show cause notice has not been rightly understood by the authority. Partly the
appellants have to be blamed because the appellants for the query raised by the authority
had misconstrued the scope of the query and proceeded to make elaborate factual
submissions. If appellants had restricted their reply only to the extent query raised, this
problem could have been averted. Thus, not only the authority committed a mistake in
proceeding to reject all the contentions and then issued the show cause notice, equally the
appellants also committed a mistake in mentioning facts which were not required to be done
pursuant the query raised by the authority.
For the above reasons the appeal was allowed and the order passed was set aside with a
direction to isssue a fresh show cause notice with an open mind without pre-deciding any
issue

Siemens India vs. State of
Maharashtra 2007 (207) ELT 168
(SC)