Aloke Bhowmick vs Additional Commissioner
2022 Latest Caselaw 4790 Cal

Item No.5.

             IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                       CIVIL APPELLATE JURISDICTION
                               APPELLATE SIDE
                             HEARD ON: 26.07.2022

                          DELIVERED ON:26.07.2022

                                   CORAM:

                  THE HON'BLE MR. JUSTICE T. S. SIVAGNANAM
                                    AND
              THE HON'BLE MR. JUSTICE BIVAS PATTANAYAK


                                 M.A.T. No.298 of 2022
                                        With
                                 I.A. No.CAN 1 of 2022


                                Aloke Bhowmick.
                                       Vs.
                      Additional Commissioner, CGST & CX,
                   Kolkata South CGST & CX Commissionerate.

Appearance:-
Mr. Kalyan Das,
Mr. Amajit De                                .....    for the appellant.

Mr. Kaushik Dey,
Mr. Tapan Bhanja                             ... for the respondent.


                                 JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

1. This intra Court appeal by the writ petitioner is directed

against the order dated 17th January, 2022 in W.P.A. No.21233 of

2021. The appellant had impugned the show cause notice dated

11th October, 2021 issued by the respondent, Service Tax

Commissionerate. The contention raised by the appellant before

the learned Writ Court as well as before us is that the show

cause is barred by limitation. The service rendered by the

appellant is exempted service and therefore, the show cause

notice is ab initio void.

2. The issue as to whether the show cause notice is barred by

time and whether there is no allegation of suppression or mis-

statement is a factual issue and is not purely a legal question.

Secondly, whether the type of service rendered by the appellant

was an exempted service is also a factual matter, which needs to

be adjudicated by the appropriate authority, who has issued the

show cause notice.

3. Therefore, we are of the view that the learned Single Bench

was fully right in refusing to entertain the writ petition and

interdict the show cause notice.

4. Accordingly, the appeal and the connected application are

dismissed and the order passed by the learned Single Bench is

affirmed with a direction to the appellant to submit the

objections to the show cause notice within a period of four

weeks from the date of receipt of the server of copy of this

judgment and order. On receiving the objections, the concerned

authority / respondent shall adjudicate the show cause notice

and pass a reasoned order on merits and in accordance with law.

5. No costs.

6. Urgent photostat certified copy of this order, if applied

for, be furnished to the parties expeditiously upon compliance

of all legal formalities.

(T.S. SIVAGNANAM, J)

I agree,

(BIVAS PATTANAYAK, J.)

NAREN/PALLAB(AR.C)