EXCELLENCY SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Vinoj Daniel, the learned Counsel for the petitioner, and Ms. Asha Desai, the learned Senior Central Government Standing Counsel for the respondents.

(2.) The challenge in this Petition is to the following: a. For a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction to quash and set aside Impugned Notices i.e. (i) Letter dtd. 11/12/2020 bearing ref. no GOA/CGST/ADJ/ADC/37/2020-21 issued by Superintendent of Central, GST i.e. Respondent no. 5 bearing DIN no. 20201268UF00002782B and (ii) Show Cause Notice dtd. 15/12/2020 bearing ref. no. F. no. GOA/CGST/ADJ/ADC/37/2020-21(ST) issued by respondent no. 4 against the petitioner herein.

(3.) The challenge to the show cause notice dtd. 15/12/2020 is based on non-compliance with the requirements set out in para 5 of the Master Circular dtd. 10/3/2017 on the subject of show cause notice/adjudication and recovery-reg.