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EXCELLENCY SERVICES vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

M.S. SONAK
M.S. JAWALKAR
Pet. Counsel
Vinoj K. Daniel
Res. Counsel
Asha A. Desai

Petitioner / Applicant

EXCELLENCY SERVICES
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Sep 14, 2021
Order No.

WRIT PETITION NO. 1 OF 2021

Citation

2021(9) TAXREPLY 4672
Original Order
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ORDER

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 dated 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 dated 15th December 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 dated 15.12.2020 is based on non-compliance with the requirements set out in para 5 of the Master Circular dated 10.03.2017 on the subject of show cause notice/adjudication and recovery-reg. 4. Para 5 of the Master Circular reads ....

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