TaxTMI 
TaxTMI 
2025 (9) TMI 205
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....IEF JUSTICE 1. The appellant/petitioner in writ petition has filed this writ appeal assailing the order dated 06.05.2025 passed by the learned Single Judge of this Court in WPC No. 3176 of 2022, by which, the learned Single Judge has dismissed the petition. 2. In WPC No. 3176 of 2022 the petitioner questioned the show-cause notice dated 18.06.2022 issued by the Government of India, Ministry of Finance (Department of Revenue), Directorate of Revenue Intelligence (DRI) Indore Zonal Unit (IZU), by which the petitioner was directed to submit reply to the show-cause notice alleging that he has received smuggled gold of foreign origin being carried by two persons, who were travelling in a Train from Kolkata to Bilaspur and upon secret infor....
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....ircumstances of the case, this Court is of the opinion that as of now the petitioner is challenging the show-cause notice by way of writ petition wherein undisputedly, the petitioner is having remedy of appeal under Section 128 of the Customs Act and thereafter further remedy of appeal under Section 129 before the Customs, Excise and Service Tax Appellate Tribunal. All the grounds raised in this petition are available to the petitioner to be raised before the Appellate Authority. The Appellate Authority is competent to appreciate the technical grounds raised by the petitioner, therefore, this Court does not find any ground to interfere with the show cause notice under a writ petition filed under Article 226 of the Constitution of India. ....
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....ita Workshop dated 20.11.2021, wherein the purity is mentioned as 995 which was a bona fide mistake not corrected by the Accountant of the petitioner in printed invoice No.SB-17948 dated 20.11.2021 and the same was submitted by the petitioner on 13.06.2022, in which the purity is recorded 999. It has been further contended that there is no material even with the seizure of 1898 grams from the premises of M/s. Ankita Gold Workshop and the said charge is totally not sustainable as per law. It has been submitted that there is no reason for the petitioner to go through the trials and tribulations and ordeal of adjudication proceedings likely to be conducted by the Additional Commissioner of Customs, Indore. It has been further submitted that th....
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....ndra Kumar Jain v. Union of India and others), in which vide order dated 04.08.2022, the Court has denied to stay the proceedings of show-cause notice stating that against show-cause notice, the question for grant of stay of the effect and operation of the show notice does not arise. 7. Learned counsel for the respondents have further placed reliance upon the judgment rendered by High Court of Madhya Pradesh in Writ Petition No.137/2022 (Ashok P. Wagh v. Union of India and others) decided on 13.01.2022 to contend that instant writ petition is liable to be dismissed as the alternative and efficacious remedy is available to the petitioner. He has also placed reliance upon the judgments rendered by Hon'ble Supreme Court in the matters of Tr....
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....ore adjudication of the case. The said notice further shows that the case is posted for hearing and the petitioner was given opportunity of being heard before any order has been passed. The language of show cause notice would show that after preliminary consideration, the authority issuing the same came to a conclusion that the petitioner has willfully suppressed certain facts of rendering service provided to him. The show-cause notice further speaks that such facts came to fore when the investigation of records was carried out and after examination of records, the authority was of the opinion that suppression of facts exists. 11. Considering the show-cause notice if suppression of certain facts exists, then in such background, the argum....
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....l under Section 128 of the Customs Act and thereafter further remedy of appeal under Section 129 before the Customs, Excise and Service Tax Appellate Tribunal. All the grounds raised in this petition are available to the petitioner to be raised before the Appellate Authority. The Appellate Authority is competent to appreciate the technical grounds raised by the petitioner. 14. Be that as it may, it is the trite law that ordinarily a writ proceeding should not be entertained against a mere show-cause notice because the same does not give rise to any cause of action, as it does not amount to an adverse order which affects the rights of any party unless the same has been issued by a person having no jurisdiction to do so. It is quite possib....