Page 72 - GSTL_30th April 2020_Vol 35_Part 5

558 GST LAW TIMES [ Vol. 35
almost a similar view by holding that letters either in the form of sugges-
tion or advice or deemed notice issued prior to the finalisation of the classi-
fication cannot be taken note of as show cause notices for the recovery of
demand, and we are in agreement with the said findings of the two Mem-
bers of the tribunal. This is because of the fact that issuance of a show cause
notice in a particular format is a mandatory requirement of law. The law
requires the said notice to be issued under a specific provision of law and
not as a correspondence or part of an order. The said notice must also indi-
cate the amount demanded and call upon the assessee to show cause if he
has any objection for such demand. The said notice also will have to be
served on the assessee within the said period which is either 6 months or 5
years as the facts demand. Therefore, it will be futile to contend that each
and every communication or order could be construed as a show cause no-
tice. For this reason the above argument of the revenue must fail.”
10. Further, it is held in this judgment that a show cause notice is a
mandatory requirement for raising demand. Communications, orders, sugges-
tions or advices from the Department would not be deemed to be a show cause
notice because a specific show cause notice indicating the amount demanded and
calling upon the assessee to show cause if he has any objection to such demand,
was necessary.
11. He has further placed reliance upon the judgment rendered in Akhil
Krishan Maggu v. Dy. Dir. D.G. of GST Intelligence, 2020 (32) G.S.T.L. 516 (P & H),
in which it has been held that power to arrest has to be resorted in exceptional
cases with full circumspection and summons are served to record statement are
complied with then mandate of Sections 41 and 41A of Cr.P.C. should be taken
care of.
41. When police may arrest without warrant. - (1) Any police officer
may without an order from a Magistrate and without a warrant, arrest any
person -
(a) who commits, in the presence of a police officer, a cognizable
offence;
(b) against whom a reasonable complaint has been made, or cred-
ible information has been received, or a reasonable suspicion
exists that he has committed a cognizable offence punishable
with imprisonment for a term which may be less than seven
years or which may extend to seven years 28 of 36 CWP No.
24195 of 2019(O&M) #29# whether with or without fine, if the
following conditions are satisfied, namely: -
(i) the police officer has reason to believe on the basis of
such complaint, information, or suspicion that such per-
son has committed the said offence;
(ii) the police officer is satisfied that such arrest is necessary -
(a) to prevent such person from committing any fur-
ther offence; or
(b) for proper investigation of the offence; or
(c) to prevent such person from causing the evidence
of the offence to disappear or tampering with
such evidence in any manner; or
(d) to prevent such person from making any in-
ducement, threat or promise to any person ac-
quainted with the facts of the case so as to dis-
suade him from disclosing such facts to the Court
or to the police officer; or

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