ANURAG KASHYAP Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution of India seeks the following two reliefs:

(2.) NOW the only surviving contention is about the substantive relief and though the same is not claimed in that form and words, the prayer clause (d) would furnish a definite apprehension of the petitioner that the respondent No. 6 having not closed the proceedings under the scheme entitled The Service Tax Voluntary Compliance Encouragement Scheme, 2013, by issuing a declaration in terms of paragraph 107(7) thereof, the show cause notice which is issued and which is required to be adjudicated proceeds on a wrong and incorrect assumption. That adjudication will take place before a distinct adjudicating officer. He is not the authority in terms of the Scheme and that power is only vested in the respondent No. 6. Therefore, the respondent No. 6 be directed to act in terms of paragraph 107 of the Scheme and issue necessary declaration within the meaning of subpara (7) thereof.

(3.) HOWEVER , the show -cause notice and particularly in paragraph No. 8 thereof has failed to take note of the petitioner's request and as contained in the letters copies of which are at pages 130 and 132 of the paper -book. In the circumstances, in the absence of such a declaration as is required by the scheme, the Adjudicating Authority will proceed to recover, not only the duty amount, but interest and penalty. Therefore, the petitioner will not be in a position to urge during adjudication proceedings that any adjustments or appropriation ought to be made.