TMI Blog2023 (12) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner company has come to this Court for the invocation of the extraordinary jurisdiction of this Court contending that the Show Cause Notice 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds to be entertained. It was also the contention of the learned counsel that the contents of the Show Cause Notice itself is a self explanatory and the petitioner only has to respond to the same including the rate of tax on the products manufactured by the petitioner and the rate of tax at which they have paid tax to the Department and as such, there is no need for any adjudication in the present writ petition. For the said reason, the learned counsel for the Department prayed for the rejection of the writ petition. 7. 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 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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