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2022 (2) TMI 903

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..... vour 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 .....

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..... 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. - W.P. No. 12026 of 2012 and M.P. No. 1 of 2012 .....

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..... pon are fixed and controlled by BSNL and sellers like the petitioner have no control over the same. 3. The petitioner states that the business is limited to the extent of purchasing and selling the SIM Cards and Recharge Coupons in the hands of subscribers of BSNL. The said BSNL is liable to discharge the service tax as prescribed under the Service Tax Law and are discharging the service tax li .....

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..... 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. 6. 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 .....

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..... atement/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, within a period of twelve weeks from the date of .....

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