M/S Som Distilleries And Breweries ... vs Union Of India
2024 Latest Caselaw 5488 MP

Madhya Pradesh High Court

M/S Som Distilleries And Breweries ... vs Union Of India on 22 February, 2024

Author: Sujoy Paul

Bench: Sujoy Paul

                                                              1
                                       IN THE HIGH COURT OF MADHYA PRADESH
                                                    AT JABALPUR
                                                       WP No. 4291 of 2024
                                (M/S SOM DISTILLERIES AND BREWERIES LIMITED Vs UNION OF INDIA AND OTHERS)

                          Dated : 22-02-2024
                                Shri Sumit Nema - Sr. Advocate with Shri Mukesh Agrawal - Advocate

                          for the petitioner.
                                Shri Abhijeet Shrivastava - Sr. Standing counsel for respondents -

CGST and Central Excise.

Shri Abhijeet Shrivastava, learned counsel for the respondents prays for a

week's time to seek instructions.

Learned Senior counsel for the petitioner submits that pivotal question before this Court is weather in exercise of power under Section 73 of CGST Act, 2017. the respondents could not have issued third show cause notice when first and second show cause notices were decided on merits. Almost similar point cropped up for consideration before the Gauhati and Kolkata High Courts and the said Courts have granted interim protection. By placing reliance on the judgment of High Court of Delhi in case of India Tourism Development Corporation Ltd. Vs. Delhi Administration reported in (2014) 41

Taxmann.com 96 (Delhi), it is argued that Delhi High Court came to hold that once a finding is given on the first show cause notice, issuance of second show cause notice tantamounts to reviewing the first notice and that cannot be done in absence of an express enabling provision.

Considering the aforesaid, subject to hearing the other side, till the next date of hearing, no coercive action be taken against the petitioner pursuant to impugned notices Annexure P-16 and Annexure P-17.

List the case in the next week along with WP No. 4173 of 2024.

CC as per rules.

                             (SUJOY PAUL)                  (VIVEK JAIN)
                                JUDGE                         JUDGE

                          sarathe