Madras High Court
M/S.Sundaram Motors vs The Joint Commissioner on 6 August, 2024
Author: P.Velmurugan
Bench: P.Velmurugan
W.A.(MD)Nos.106 & 107 of 2017
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.08.2024
CORAM:
THE HONOURABLE MR.JUSTICE P.VELMURUGAN
AND
THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN
W.A.(MD)Nos.106 & 107 of 2017
and
C.M.P.(MD)Nos1050 & 1051 of 2017
M/s.Sundaram Motors,
(Now M/s.TVS & Sons Private Limited),
Rep. by its CFO & Global President-Finance,
No.7-B, West Veli Street,
Madurai-625 001. ... Appellants in both W.As.
-Vs-
1.The Joint Commissioner,
Office of the Commissioner of Central Excise,
Customs and Service Tax,
No.4, Lal Bahadur Sastri Road,
Bibikulam, Madurai-625 002.
2.The Commissioner of Central Excise,
Customs and Service Tax,
No.4, Lal Bahadur Sastri Road,
Bibikulam, Madurai-625 002. ... Respondents in both W.As.
COMMON PRAYER: Appeals filed under Clause 15 of Letters Patent, praying
this Court to set aside the order dated 05.01.2017 made in W.P.(MD)Nos.121 &
122 of 2017 on the file of this Court.
Page 1 of 6
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W.A.(MD)Nos.106 & 107 of 2017
For Appellant : Mr.S.Muthu Venkataraman
For Respondents : Mr.N.Dilip Kumar,
Standing Counsel
(in both W.As.)
COMMON JUDGMENT
[Judgment of the Court was delivered by P.VELMURUGAN, J.]
These Writ Appeals are directed against the common order dated
05.01.2017 made in W.P.(MD)Nos.121 & 122 of 2017.
2.Since the respondents issued show cause notice, dated 08.12.2016
against the appellant, challenging the same, the appellant filed W.P.(MD)No.121
of 2017 and also filed W.P.(MD)No.122 of 2017 to forbear the respondents from
issuing further show cause notices for the years 2012-2013 to 2015-2016.
3.The learned Single Judge, after hearing both the Writ Petitions,
dismissed the same, however, granted liberty to the appellant to approach the
respondents to offer explanation and directed the adjudicating authority, on receipt
of such explanation, to consider the same and pass necessary orders. Challenging
the same, the appellant filed the present Writ Appeals.
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W.A.(MD)Nos.106 & 107 of 2017
4.The learned counsel appearing for the appellant would submit that the
authorities before issuing show cause notice have not conducted pre-consultation
meeting. Though at the time of hearing these Writ Appeals on 24.09.2021, this
Court directed the 1st respondent to give pre-consultation meeting, that was not
done. Insofar as W.P.(MD)No.122 of 2017 is concerned, if the respondents want
to issue show cause notice, they can issue show cause notice, however, till now,
they have not issued any show cause notice. Even at this stage, if this matter is
remitted back to the authorities, it is nothing but futile exercise. Therefore, these
Writ Appeals seeks indulgence of this Court.
5.The learned Standing Counsel appearing for the respondents would
submit that based on the directions issued by this Court on 24.09.2021, the
respondents have conducted pre-consultation meeting and filed proceedings dated
22.10.2021. Therefore, it is only show cause notice issued by the authorities and
even the learned Single Judge, without going into the merits of the case, dismissed
the Writ Petitions, giving liberty to the appellant to appear before the authorities
and offer explanation and in other case, so far, no show cause notice has been
issued. Since it is show cause notice, the appellant has got other opportunity to
make submissions before the authorities and it is the statutory duty of the
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W.A.(MD)Nos.106 & 107 of 2017
authorities to consider the same. Therefore, there is no merit in the Writ Appeals
and therefore, they have to be dismissed.
6.Heard the learned counsel for both sides and perused the materials
available on record carefully.
7.A perusal of the records shows that it is only show cause notice. As
far as the pre-consultation meeting is concerned, there is no mandatory provisions.
However, in order to give opportunity to the parties before initiating legal
proceedings and if possible, they can amicably settle the matter and since it is the
revenue involved in the matter, before issuing show cause notice, pre-consultation
meeting is to be conducted. However, the learned Single Judge has only observed
that since it is only show cause notice, the appellant has got every right to make
explanation / submissions before the statutory authority and therefore, dismissed
the Writ Petitions by giving liberty to the appellant.
8.Therefore, we are of the view that the learned Single Judge has rightly
passed the order, which is impugned herein and there is no illegality or perversity
to interfere with the same. Therefore, both these Writ Appeals are dismissed.
However, the appellant is at liberty to appear before the 1st respondent to offer
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W.A.(MD)Nos.106 & 107 of 2017
explanation and the same shall be considered by the 1st respondent. No costs.
Consequently, connected miscellaneous petitions are closed.
[P.V., J.] & [K.K.R.K., J.]
06.08.2024
NCC : Yes / No
Index : Yes / No
Internet : Yes / No
Yuva
https://www.mhc.tn.gov.in/judis
W.A.(MD)Nos.106 & 107 of 2017
P.VELMURUGAN, J.
AND
K.K.RAMAKRISHNAN, J.
Yuva
W.A.(MD)Nos.106 & 107 of 2017
06.08.2024
https://www.mhc.tn.gov.in/judis
