2023 (12) TMI 1193

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..... , Learned Counsel. for the Respondents : Mr. Rajsekhar Rao, Learned Standing Counsel for Commercial Taxes Appearing. ORDER (PER HON'BLE SRI JUSTICE P.SAM KOSHY) Heard Mr. Lakshmi Kumaran Sridharan & Mr. Narendra Dave, learned counsel for the petitioner and Mr. Rajsekhar Rao, learned Standing Counsel for Commercial Taxes appearing for the respondents. Perused the entire record. 2. The chal .....

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..... ven 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 counsel submits that even otherwise the Show Cause Notice is beyond the period of limitation prescribed and even c .....

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..... ways open for the petitioner to have responded to the Show Cause Notice with all clarifications, explanation and the documentary proofs and the respondent authorities would had scrutinized the same and if everything would had been found to be in order, the show cause proceedings could be dropped at that juncture itself. Therefore, this is not the proper stage where the writ jurisdiction has to be .....

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..... t 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 .....

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..... ceedings, there ought to had been some material, information or even sort of a complaint available with them as regards the suspicious transactions or the alleged evasion of tax made by the petitioner. 9. For the foregoing reasons, we are of the considered opinion that Ex. P1 - Show Cause Notice, dated 30.09.2023 would not be sustainable as they are bereft of facts and materials and the same dese .....

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