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2022 (2) TMI 903 - HC - Service TaxNon-payment of service tax - purchasing and selling the SIM Cards and Recharge Coupons in the hands of subscribers of BSNL - petitioner made a submission that the issue was considered by this Court in number of writ petitions and decisions are rendered in favour of the persons, who all are similarly placed like that of the petitioner - HELD THAT:- It is left open to the writ petitioner to adjudicate the factual aspects before the authorities, enabling them to consider the same and pass order on merits and in accordance with law. Contrarily, the High Court need not entertain a writ petition against a show cause notice in a routine manner. The writ against a show cause notice may entertain only on exceptional circumstances where the authority without issuing such notice is incompetent under the provisions of the Statutes or the Rules. If there is an allegation of mala fide, then also writ can be entertained. In such circumstances, the authorities against whom such allegations on mala fide are raised is to be impleaded as a party respondent in his personal capacity in the writ proceedings - In the present case, the show cause notice itself was issued in the year 2011 and due to the pendency of the writ petition, the writ petitioner has not submitted the defence statement and the authorities have also not passed orders. This being the factum established, the petitioner is at liberty to submit his defence statement/explanation along with the documents as well as the judgments passed by the High Court in the subject, within a period of four weeks from the date of receipt of a copy of this order. On receipt of any such explanations/documents, etc., from the petitioner, the respondent is directed to consider the same on merits and in accordance with law - Petition disposed off.
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