TMI Blog2023 (12) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in a mechanical manner without application of mind and without any cogent sufficient materials available or even the basic scrutiny or the investigation which were required for the authority concerned in reaching to the conclusion that certain transactions which have been carried on by the respondents appear to have been the transactions where there is evasion of tax or where there is suppression of material facts or atleast there was reasonable suspicion on the transactions so made by the petitioner. This Court also finds sufficient force in the submissions made by the learned counsel for the petitioner when they say that since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice is as vague as it could be. It does not have any substantial material on which the explanation has to be provided by the petitioner. Moreover, the Show Cause Notice does not even provide any hint as to which of those transactions are doubtful or suspicious so far as the authority issuing the Show Cause Notice is concerned and which needs scrutiny and proof of the transactions made. It was also the contention of the learned counsel for the petitioner that even so far as the rate of tax is concerned from November, 2017 onwards, there is not a single product manufactured by the petitioner company which has a rate of tax of more than 18%. Yet in the Show Cause Notice, the authorities have said of not paying tax at 28%. In addition, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment prayed for the rejection of the writ petition. 6. It would be necessary at this juncture to take note of the contents of Ex. P1 - Show Cause Notice under challenge in the present writ petition itself. A plain reading of the Show Cause Notice itself would give a clear indication that the Show Cause Notice lacks necessary information, source and the materials on the basis of which the authority concerned found the necessity for issuance of the Show Cause Notice. The Show Cause Notice, from the plain reading, seems to be one which has been issued in a mechanical manner without application of mind and without any cogent sufficient materials available or even the basic scrutiny or the investigation which were required for the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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