2023 (12) TMI 1168

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....a) this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof be pleased to quash and set aside, (i) the impugned show cause notice no. ACST/D-003/INV/M/s SPCX Pvt Ltd/Show cause/B-22 dated 11.08.2023 issued by the Respondent No. 3 (Exhibit "A1"); and (ii) the impugned show cause notice no. impugned show cause notice no. ACST/D-003/INV/M/s SPCX Pvt Ltd/Show cause/B48 dated 02.11.2023 issued by the Respondent No. 3 (Exhibit "A2"); (b) this Hon'ble Court be pleased to issue a Writ ....

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....ding adjudication. The grievance of Mr. Shah is that there are certain documents which are sought to be referred by the Designated Officer in the show cause notice, namely statement of one of the transporters. The petitioner addressed a letter dated 17 November 2023 to the Adjudicating Officer that the said statements be provided to the petitioner. The contents of such letter reads thus:- "17-11-2023 To, The Assistant Commissioner of State Tax, PUN-INV-D-003, 2nd Floor, GST Bhavan Airport Road, Yerawada, Pune-411006. Subject: Preliminary submission and request for providing documents. Ref.: SCN No.ACST/D-003/INV/M/s.SPCX Pvt.Ltd./Final Show Cause/2023-24/B-48 dated 02/11/23 ----....

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....est convenience, so as to enable us to prepare proper reply to SCN and attend the personal hearing in due time." 4. The grievance of Mr. Shah is that such documents were required to be made available to the petitioner, which was a legitimate request of the petitioner, and in consonance with the principles of natural justice. 5. Considering the facts and circumstances of the case, we are of the opinion that the adjudication of the show cause notice can be taken forward, by permitting the petitioner to urge all contentions in relation to the show cause notice. Also certain material as pointed out by the petitioner i.e. the statement of one of the transporters recorded during enquiry, needs to be provided to the petitioner, so that the p....