Page 99 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] NATURAL WOOD AND VENEERS PVT. LTD. v. UNION OF INDIA 57
7. This writ petition is disposed in the aforesaid terms. Consequently,
connected miscellaneous petition is closed. No costs.

_______

2020 (36) G.S.T.L. 57 (Ker.)

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Alexander Thomas, J.
NATURAL WOOD AND VENEERS PVT. LTD.
Versus
UNION OF INDIA
WP (C) No. 1820 of 2020, decided on 31-1-2020
Writ jurisdiction at Show Cause Notice stage - Maintainability of -
Written objections to the show cause notice not given by petitioner so far and
proceedings in pursuance thereof not finalised by the 2nd respondent viz.
Assistant Commissioner in the manner known to law - Petitioner-Company
directed to give their detailed written submissions/written objections in the
matter and initial objections with regard to maintainability and lack of juris-
diction and may also advert to the merits of the matter - Assistant Commis-
sioner directed to afford reasonable opportunity of being heard to the peti-
tioner through authorised counsel and consider all the contentions of the peti-
tioner and take a considered decision - Article 226 of Constitution of India.
[para 6]
Petition disposed of
REPRESENTED BY : S/Shri V. Krishna Menon, Smt. P. Vijayamma, Smt.
J. Surya and Prinsun Philip, for the Petitioner.
S/Shri P. Vijayakumar, ASG, Sreelal N. Warrier, SC
and Dr. Thushara James, Govt. Pleader, for the
Respondent.
[Judgment]. - The prayers in the above Writ Petition (Civil) are as
follows :-
“(i) to issue a writ of certiorari or any other appropriate writ, order or di-
rection calling for the records leading to issuance of the show cause
notice dated 28-11-2019 evidenced by Ext.P4 and to quash Ext.P4.
(ii) to declare that the proceedings initiated as per the notice evidence
by Ext.P4 is without authority of law.”
2. Heard Sri V. Krishna Menon, Learned Counsel appearing for the pe-
titioner and Sri Sreelal N. Warrier, Learned Standing Counsel for the Central
Board of Indirect Taxes appearing for official respondents 2 to 4 and Sri P. Vi-
jayakumar, Learned Asstt. Solicitor General appearing for R1 Union of India.
3. The case set up in this Writ Petition (Civil) is as follows :-
That the issuance of Ext.P4 impugned show cause notice dated 28-11-
2019 issued by the 2nd respondent is patently without authority of law and the
proceedings as per the said show cause notice has been initiated only as late as
GST LAW TIMES  7th May 2020  99