INDORAMA INDIA PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This intra-Court appeal by the writ petitioner is directed against an interim order dtd. 2/4/2024 passed in two writ petitions filed by the appellant. The first writ petition in W.P.A. 5780 of 2024 was filed challenging the show-cause notice dtd. 31/1/2024 largely on the ground that it is without jurisdiction. Apart from that, other grounds have been raised contending that the authority proceeded to act in violation of the principles of natural justice.

(2.) When the first writ petition was pending, it appears that the appellant sought for time before the authority not to proceed with the adjudication of the show-cause notice but that request appears to have not been acceded too and adjudication order has been passed. This was the subject-matter of challenge in W.P.A. 8133 of 2024.

(3.) The show-cause notice dtd. 31/1/2024 has directed the appellant to show-cause as to why the refunds of input tax credit should not be reversed. In such circumstances, when challenge is to the jurisdiction of the authority to issue the show-cause notice, it will be inequitable to insist upon the appellant/writ petitioner to make a pre-deposit.