2026 (4) TMI 1717

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....ucts a separate selection procedure for admission to Pharmacy courses in the member colleges, except for NRI seats and seats that may be set apart for allotment by the State and by the individual member colleges. 2. The challenge in this writ petition is raised against Ext.P1 Show Cause Notice under Sec. 63 of the CGST/KGST Act, proposing to assess the petitioner to tax and to impose penalty. The challenge raised by the petitioner against Ext.P1 notice is mainly on two grounds. Firstly, it is contended that, the same is a composite notice issued for multiple assessment years and hence not legally sustainable. Secondly, it is contended that, going by the language used in Ext.P1, the respondent came to a conclusive finding that, the petiti....

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....e other hand, the learned Government Pleader submits that, as far as the said issue is concerned, the same will be decided after going through the documents to be furnished and examining the nature of the service rendered by the petitioner. It is also submitted by the learned Government Pleader that, the question as to the requirement of registration would be decided by the adjudicating authority, and not by the 2nd respondent herein. Therefore, the learned Government Pleader opposes the reliefs sought in this writ petition. 6. After carefully going through the records and hearing the contentions raised from both sides, I find that, some interference is required in Ext.P1, particularly because, the show cause notice is a composite not....

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.... merely knock his head against the impenetrable wall of prejudged opinion, such a show cause notice does not commence a fair procedure especially when it is issued in a quasi-judicial proceeding under a statutory regulation which promises to give the person proceeded against a reasonable opportunity of defence." 9. I am of the view that, going by the language used in Ext.P1, the aforesaid observations have some relevance. As rightly pointed out by the learned senior counsel for the petitioner, it gives a clear impression that, the question as to the requirement of the registration of the petitioner is already decided in Ext.P1, which is not a permissible course in a show cause notice. What is required in a show cause notice is a proposal....