TMI Blog2023 (12) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... rise to any cause of action, because it does not amount to an adverse order which affects the rights of any party unless the same has been issued by a person having no jurisdiction to do so. It is quite possible that after considering the reply to the show-cause notice or after holding an enquiry the authority concerned may drop the proceedings and/or hold that the charges are not established. A mere show-cause notice or charge-sheet does not infringe the right of anyone. It is only when a final order imposing some punishment or otherwise adversely affecting a party is passed, that the said party can be said to have any grievance. Thus, no strong case has been made out by the petitioner calling for interdiction of the notice and summ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents have not pursued the notice and summons issued any further. 5. A plain reading of the notice which is issued in the present writ petition would make it evidently clear that the reason the Department has issued the notice was on the allegation that the petitioner have not passed on the benefit of reduction of the entertainment tax to the end consumer or viewers. Therefore, it amounts to contravention of Section 71 of the CGST Act, 2017. 6. The petitioner have been called upon to furnish their reply to the notice and submit their explanation so far as whether the benefit of reduction of GST has been passed on to the recipients commensurate to the reduction in price or not. The subsequent summons which have been issued also has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... creased and the tax to the Government has been paid on the increased base price and in the process the Government also stands benefitted by collecting more tax from the petitioner. 9. To the said submission made by the learned counsel for the petitioner, the learned counsel for the respondent No.2 who also now represents the Competition Commission of India submits that all these grounds and contentions that the petitioner is relying upon in the present Writ Petitions are in fact the defenses of the petitioners. The petitioners can very well raise these contentions in their response to the notice and summons which precisely has been issued for the petitioners. The petitioners can submit their explanation supported with relevant documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KUNISETTY SATYANARAYANA (2006) Supreme Court Cases 28 in paragraph Nos.13, 14 and 15 held as under: 13. It is well settled by a series of decisions of this Court that ordinarily no writ lies against a charge-sheet or show-cause notice vide Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh (1996) 1 SCC 327 : JT (1995) 8 SC 331 , Special Director v. Mohd. Ghulam Ghouse (2004) 3 SCC 440 : 2004 SCC (Cri) 826 : AIR 2004 SC 1467 , Ulagappa v. Divisional Commr., Mysore (2001) 10 SCC 639 , State of U.P. v. Brahm Datt Sharma (1987) 2 SCC 179 : (1987) 3 ATC 319 : AIR 1987 SC 943 , etc. 14. The reason why ordinarily a writ petition should not be entertained against a mere show-cause notice or charge-sheet is that at tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be entertained for the mere asking and as a matter of routine, and the writ petitioner should invariably be directed to respond to the show-cause notice and take all stands highlighted in the writ petition. Whether the show-cause notice was founded on any legal premises, is a jurisdictional issue which can even be urged by the recipient of the notice and such issues also can be adjudicated by the authority issuing the very notice initially, before the aggrieved could approach the court. 15. In the given factual backdrop of the case, we are of the considered opinion that no strong case has been made out by the petitioner calling for interdiction of the notice and summons under challenge. The petitioner is at liberty to enter app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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