TMI Blog2020 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... y the 2nd respondent is essentially a show cause notice and the petitioner is yet to respond to the same. It is ordered that the petitioner Company may give their detailed written submissions/written objections in the matter and the initial objections may be with regard to maintainability and lack of jurisdiction and may also advert to the merits of the matter. The 2nd respondent will afford reasonable opportunity of being heard to the petitioner through authorised counsel and consider all the contentions of the petitioner both with reference to the maintainability, lack of jurisdiction etc. as well as the merits of the matter. Thereafter, after affording reasonable opportunity of being heard to the petitioner, the 2nd respondent will ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yakumar, learned Asst. 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 on 24.9.2018 after the repeal of the Chapter V of the Finance Act, 1994 and after it ceased to be in force with effect from 1.07.2017. Further the petitioner would assert that the notification relied on in Ext.P4 show cause notice in order to put forth the proposals therein are not applicable and that in any case, the same are not valid, as those notifications as on the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to as such amendment or amended Act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts and orders of anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal. 5. After hearing both sides and after careful consideration of the facts and circumstances of this case, it is seen that the impugned Ext.P4 proceedings dated 28.11.2019 issued by the 2nd respondent is essentially a show cause notice and the petitioner is yet to respond to the same. 6. Sri. V. Krishna Menon, learned counsel appearing for the petitioner would assert that this Court has the jurisdiction to entertain the challenge as against Ext.P4 show cause notice by virtue of the discretionary jurisdiction conferred under Section Article 226 of the Constitution of India in as much as the impugned show cause notice has been issued patently wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the merits of the matter. Thereafter, after affording reasonable opportunity of being heard to the petitioner, the 2nd respondent will advert to all the above said contentions and should take a considered decision on the crucial issue as to whether the 2nd respondent has got jurisdiction in the matter, more particularly, regarding the tenability or otherwise of the above said contention raised by the petitioner that the 2nd respondent lacks jurisdiction in that regard and only if the 2nd respondent takes a considered view that jurisdiction is available, he can proceed and deal with the merits of the matter. The petitioner may give written submissions/written objections in the matter, without much delay preferably within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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