UNION OF INDIA Vs. KOTHARI PETROCHEMICALS LTD

JUDGEMENT

(1.) This writ appeal filed by the Union of India, Ministry of Finance and four others is directed against the order passed in W.P.No.34636 of 2013 dated 24.09.2014. The said writ petition was filed by the first respondent herein praying for issuance of writ of Prohibition to prohibit the appellants 1 to 4 herein from in any manner proceeding further pursuant to the show cause notice NO.20/2013 dated 07.11.2013. The said writ petition was allowed by order dated 24.09.2014. The revenue is on appeal before us challenging the said order.

(2.) For the sake of convenience, the parties shall be referred to as per their rank assigned in the writ petition.

(3.) The writ petitioner challenged the show cause notice on the ground that it is without jurisdiction, clear abuse of process of law and therefore, the revenue should be prohibited from proceeding further with the show cause notice. Before the learned Single Bench, the revenue raised preliminary objections regarding the maintainability of the writ petition, which objection was overruled by the learned Single Bench and it was held that the writ petition would be maintainable when the show cause notice was issued without jurisdiction and it is a clear abuse of process of law.