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TMI Blog2021 (12) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... efund. The petitioners also challenged the orders dated 23.03.2020 passed without availing any opportunity of personal hearing to the petitioners and passed without assigning any reasons. 2. The prayers sought for are as follows: - "(a) That this Hon'ble Court be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records in the present case, and after going into the question of legality, quash and set aside the impugned notices and impugned orders issued to the petitioner no.1; (b) That this Hon'ble Court be pleased to issue writ of mandamus or any other writ or order or direction under Article 226 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules sought to reject the applications for refund. Both the show cause notices stated that the petitioners' refund applications were liable to be rejected on the ground that rejection as per the said show cause notices was "other". It was also asked to furnish the reply within 15 days. 3.3. Since the show cause notices did not specify the reasons for proposing to reject the refund application, for they themselves being unclear and vague, no opportunity was made available to the petitioner no.1. The petitioner had replied to the same on 13.03.2020 and various contentions had been raised. 3.4. Once the orders of rejection came on 23.03.2020, without availing any opportunity of personal hearing, no reasons were assigned according to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt circuiting or circumventing the statutory procedure. It is only where statutory remedies are entirely illsuited to meet the demand of extraordinary situation or where the vires of the statute is in question or where private or public wrongs are inextricably mixed up and the prevention of public injury and the vindication of public justice requires to take recourse of Article 226, the writ petition can be entertained. 4.3. The grievance is made that the petitioner, instead of filing an appeal before the Joint Commissioner, had approached the Court straight. He has denied of there being absence of the reasons. It is further his say that it is prematured to claim that the refund is being rejected in as much as speaking order has been passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es within 15 days from the date of service of notices. The personal hearing also was afforded on 16.03.2020. 7.2. As rightly pointed out by the petitioners, the only ground assigned for proposing the rejection of the claim for refund is the "others" with a remark that "error in adjusted total turnover." It is surely and rightly has been termed as a show cause notice which is completely vague and lacks the fundamental details which otherwise is required to be given for anyone to comprehend the same. A notice since is a foundation of any proceedings and if the same is not clear and is vague, the very edifice is extremely weak and based on such hollow foundation, when an attempt is made to raise a superstructure, the same cannot be sustained. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice itself. 7.5. Instead of making any attempt to correct the error of giving the notice with reasons, the authority concerned / the respondent had chosen to pass the orders of rejection which are under challenge before this Court. The orders which have been passed on 23.03.2020 simply says "I hereby reject the amount of INR 0 to M/s. ARCELORMITTAL NIPPON STEEL INDIA LIMITED having GSTIN 24AAACE1741P1ZN under sub-section () of section ) of the Act/under section - of the Act." The remark column says "Value of steel supply not included in the total adjusted turnover." 7.6. Not only the show cause notice lacks the clarity and requisite material necessary to meet with the same, the order impugned is also in clear violation of the settled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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