TMI Blog2023 (11) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that not only is show cause notice badly drafted and incomplete but also the order passed subsequently is inherently misconceived going way beyond the show cause notice issued. Ergo, show cause notice dated 31.05.2022 and the order dated 20.6.2022 are quashed and set aside. The writ petition is allowed. - HON'BLE SIDDHARTHA VARMA AND HON'BLE SHEKHAR B. SARAF, JJ. For the Petitioner : Shailesh Kumar Pathak For the Respondent : C.S.C. ORDER 1. Heard learned counsel for petitioner and learned Chief Standing Counsel for the State. 2. On 31.05.2022, the District Magistrate, Sonebhadra, based on some inspection report, issued a show cause notice as to why the petitioner may not be punished for having excav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice mentioned some other plot then the entire proceedings were null and void. 4. Learned Chief Standing Counsel Sri Sandeep Kumar Singh, however, submits that the order impugned was passed with regard to Plot No.421 Kha and during the proceedings the petitioner had participated and given explanation, therefore, there was no error in the order impugned and this Court may not interfere with the same. 5. Learned counsel for the petitioner relied upon the judgment of Supreme Court in Davinder Pal Singh Bhullar's case (supra) to buttress his arguments in relation to the above submissions. He placed reliance on paragraph Nos.107 to 110 of the said judgment, which are extracted as under: 107. It is a settled legal proposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 2010 SC 3823). 6. It may further be noted that the Supreme Court in a catena of judgments has held that the grounds, upon which the action is to be taken against a person, are required to be mentioned in the show cause notice. In Commissioner of Customs, Mumbai v. Toyo Engineering India Ltd., (2006) 7 SCC 592, the Supreme Court has held has under: 16. Learned counsel for the Revenue tried to raise some of the submissions which were not allowed to be raised by the Tribunal before us, as well. We agree with the Tribunal that the Revenue could not be allowed to raise these submissions for the first time in the second appeal before the Tribunal. Neither the adjudicating authority nor the Appellate Authority had denied the facility of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid in the show-cause notice, the Revenue cannot be permitted to build up a new case against the assessee. (See Commr. of Customs v. Toyo Engg. India Ltd. [(2006) 7 SCC 592] , CCE v. Ballarpur Industries Ltd. [(2007) 8 SCC 89] and CCE v. Champdany Industries Ltd. [(2009) 9 SCC 466] ) Admittedly, in the instant case, no such objection was raised by the adjudicating authority in the show-cause notice dated 22-6-2001 relating to Assessment Years 1988-1989 to 2000-2001. However, in the show-cause notice dated 12-12-2000, the process of electrifying polish finds a brief mention. Therefore, in the light of the settled legal position, the plea of the learned counsel for the Revenue in that behalf cannot be entertained as the Revenue cannot be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. and Others v. Kumari Chitra Srivastava and Others; 1970 (1) SCC 121 has categorically stated that the principles of audi alteram partem are required to be followed even if the same is burdensome in nature. Justice S.M. Sikri in his inimitable style stated as follows: Principles of natural justice are to some minds burdensome but this price a small price indeed has to be paid if we desire a society governed by the rule of law. 11. Having heard learned counsel for the parties, we find that in the show cause notice dated 31.5.2022, the District Magistrate, Sonebhadra had directed the petitioner to show cause with regard to the illegal mining over Plot No. 824 Kha but when the order impugned was passed we find that it is with re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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