2021-TIOL-1351-HC-MAD-CUS
PL Shipping And Logistics Ltd Vs CC
Cus - Petitioner challenges the order of interim suspension of the operation of Customs Broker's License issued in proceedings and the SCN issued.
Held: Court is of an opinion that the period of limitation for initiation of action under the regulation is to be reckoned from 01.07.2016, the date on which the offence report had been received by the License Issuing Authority / the Commissioner of Customs, Chennai - This being the factum, the impugned interim suspension order was issued on 08.08.2016 and the impugned show cause notice was issued on 28.09.2016 - These proceedings were instituted within a period of 90 days, therefore, the orders cannot be said to be violative by the time limit prescribed under the Regulations - Court is of the considered opinion that normally a writ against a show cause notice is not entertainable - as the writ petitioner is continuing its operation for about 4 ½ years, therefore, the interim order of suspension has lost its relevance - Respondents are permitted to continue the proceedings based on the show cause notice issued on 28.09.2016 and take a decision and pass final orders - Writ petitions stand disposed of: High Court [para 17, 18, 21]
- Petitions disposed of: MADRAS HIGH COURT
2021-TIOL-1349-HC-MAD-ST
Coastal Energen Pvt Ltd Vs UoI
ST - Notice demanding service tax is under challenge before this Court - Petitioner contends that as the notice itself is without jurisdiction, the petitioner is not precluded from challenging the same before this Court.
Held : Whatever be the objections of the petitioner in regard to the maintainability of the show cause notice, nothing precludes the petitioner from agitating the same before the Authority - Even the jurisdictional aspect can be canvassed before the Authority concerned and it is not necessary that such issue has to be dealt with by this Court directly - Court is not inclined to give any legal finding on the grounds raised in the writ petition for the present, as it is for the Authority to apply his mind to the legal objections raised - Petition rejected as premature, dismissed: High Court [para 5, 7, 8]
- Petition dismissed: MADRAS HIGH COURT |
