Writ challenge to show cause notices declined, with parties directed to pursue statutory adjudication on merits after hearing.

Writ petitions challenging show cause notices proposing service tax demand were not entertained on merits, as the court held that the petitioners should pursue the statutory adjudication route. The petitioners were directed to place the earlier favourable decisions before the adjudicating authorities and seek decision on merits. The authorities were also required to give the petitioners an opportunity to file replies and be heard before passing any order. The proceedings therefore continued through departmental adjudication rather than writ intervention.

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Issues: Whether the writ petitions challenging the show cause notices should be entertained, or the petitioners should be relegated to the adjudicating authority for decision on merits.

Analysis: The challenge was directed against show cause notices proposing service tax demand. The petitioners relied on earlier decisions said to be in their favour, and the respondents did not point out any contrary authority. In view of those existing decisions, the Court held that the proper course was for the petitioners to place those decisions before the adjudicating authorities and seek adjudication of the notices on merits. The Court also directed that the petitioners be given an opportunity to file replies and be heard before any order is passed.

Conclusion: The writ petitions were not entertained on merits and the petitioners were relegated to the statutory adjudication process.

Final Conclusion: The proceedings ended with a direction for adjudication of the show cause notices by the departmental authorities after hearing the petitioners.

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