L And T Hydrocarbon Engineering ... vs The Union Of India Through The ...
2022 Latest Caselaw 579 Bom

                                                                9-wp9404-19.doc

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                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                       CIVIL APPELLATE JURISDICTION


                       WRIT PETITION NO.9404 OF 2019


      L & T Hydrocarbon Engineering Ltd. & Anr.              ...Petitioners
                 V/s.
      Union of India & Ors.                                  ...Respondents


      Mr.V. Sridharan, Senior Counsel with Mr.Sriram Sridharan for the
      Petitioners.

      Mr.Pradeep S.Jetly, Senior Counsel with Mr.Jitendra B. Mishra for
      the Respondent Nos.1, 3 to 7.

                               CORAM : R.D. DHANUKA &
                                       S.M. MODAK, JJ.

DATE : 17TH JANUARY, 2022.

(THROUGH VIDEO CONFERENCE) P.C. :-

1. Mr.Sridharan, learned senior counsel for the petitioners

has tendered a compilation of judgment on various issues raised in

the petition. He submits that consultation prior to the issuance of the

show cause notice to the petitioners was mandatory. It is submitted

that even at the stage of show cause notice, writ jurisdiction can be

invoked under Article 226 of the Constitution of India in the special

facts of the present case.

2. Per contra Mr.Jetly, learned senior counsel seeks to rely

upon the other judgments taking contrary view including the

9-wp9404-19.doc

judgment of the Hon'ble Supreme Court in support of his contention

that even if the assessee was not consulted prior to the issuance of

the show cause notice that procedure can be followed at the stage of

hearing the show cause notice. The respondents are permitted to file

compilation of such judgment in support of their rival contention

within three days from today.

3. Place the matter on board for admission on 24th January,

2022.

(S.M. MODAK, J.)                              (R.D. DHANUKA, J.)


                  Digitally signed
 VASANT           by VASANT
                  ANANDRAO
 ANANDRAO         IDHOL
 IDHOL            Date: 2022.01.18
                  11:13:53 +0530