Deepak Roshan DECISION
Deepak Roshan, J.
1. The instant application has been preferred for the following reliefs:-
(i) For issuance of writ(s), order(s) and/or direction(s), for quashing and setting aside the impugned Show Cause Notice dated 24.12.2014 bearing No. C. No. V (65) 03/ Inv/ KCPL/ RNC-II (Bok) /2014/ 637 (Annexure-1) issued by Respondent No.2, and directing the Respondents to cancel, rescind and/or withdraw the same;
(ii) For issuance of writ(s), order(s) and/or direction(s), for quashing and setting aside the impugned Notice dated 06.06.2022 bearing No. C. No. V (65) 03 /Adjn./KCPL/Bok(RanII)/2014/3167 (Annexure-2) issued by the Superintendent (Adjudication) O/o Principal Commissioner of Central Goods and Services Tax and Central Excise, Central Revenue Building, 5-A, Mahatma Gandhi Road (Main Road), Ranchi - 834001, the Respondent No.3;
(iii) Pending final hearing of this Petition, the Respondents, their servants, agents and subordinates be restrained from giving any effect and/or further effects to and/or acting on the basis of Petitioner in the present writ Petition under Article 226/Article 227 of the Constitution of India is challenging the legality and validity of impugned Show Cause Notice dated 24.12.2014 (Annexure-1) and impugned notice dated 06.06.2022 (Annexure-2) pending the disposal of this application.
2. The petitioner in the present writ application is challenging the legality and validity of the impugned show cause notice dated 24.12.2014 (Annexure-1), issued by the Respondent No.2 in purported exercise of powers under proviso to Section 73(1) of the erstwhile Chapter V of the Finance Act, 1994. The petitioner has further challenged the legality and validity of notice of personal hearing dated 06.06.2022 (Annexure-2) issued by the Respondent No.3 fixing personal hearing on 21.06.2022.
3. The petitioner has challenged the legality and validity of the impugned Show Cause Notice date 24.12.2014, mainly on grounds of delayed adjudication after lapse of more than 7 years which is contrary to provisions of Sub-section (4B) of Section 73 of erstwhile Chapter V of the Finance Act, 1994 and also beyond the reasonable period of limitation and which offends Article 14 of the Constitution of India being arbitrary and unreasonable.
4. Petitioner had filed reply to the impugned Show Cause Notice vide their letter dated 04.10.2016. The respondent No.2 fixed the matter for personal hearing on dated 5.10.2016 on which date the Petitioner appeared before the Respondent No.2 and made submissions. Thereupon, the adjudication of the impugned Show Cause Notice was kept in suspended animation sine die for more than seven years.
The petitioner now received impugned notice dated 06.06.2022 issued by the Respondent No.3 intimating fixation of personal hearing on 21.06.2022 in the office of the Respondent No.1 for adjudication of the impugned Show Cause Notice dated 24.12.2014.
5. Mr. Kartik Kurmy, learned counsel for the petitioner submits that Show-cause notice dated 24.12.2014 (Annexure-1) issued under Section 73 under Chapter-V of the Finance Act, 1994 has not yet been adjudicated upon. Learned counsel further placed relevant provision, in particular Section 73(4B) (a) (b) of th........