Authority: High Court of Punjab and Haryana at Chandigarh
Order Date: 04 September 2024
Case Overview
- Petitioner filed a writ petition (CWP‑22160‑2024) against the Union of India and other respondents seeking relief from revenue notices.
- The Court noted that the issues had been previously examined in India and others CWP No.15745 of 2024 (Jatinder Singh Bhangu vs. Union of India) decided on 19 July 2024, and in CWP No.21509 of 2023 (Jasjit Singh vs. Union of India) decided on 29 July 2024, and adopted the Coordinate Bench’s view.
- The Court reiterated that circulars or instructions issued by the Board cannot override statutory provisions; they must merely supplement the law and cannot render statutes otiose.
- It emphasized that Sections 119 and 120 of the Central Excise Act, 1961, together with Sections 144B(7 & 8), prohibit authorities from usurping legal provisions for convenience, which would cause hardship and confusion to assessees.
- The Court observed that notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Act, and the subsequent proceedings, were conducted without the faceless assessment mandated by Section 144B, rendering them contrary to the Act.
Final Outcome
- The Court set aside the following notices and orders for want of jurisdiction:\
- Notice dated 28‑02‑2023\
- Notice dated 16‑03‑2023\
- Notice dated 20‑03‑2024\
- Notice dated 30‑03‑2023 and the order dated 30‑03‑2023\
- It also set aside the notice issued by the JAO under Section 148A(d) dated 08‑03‑2024 and the notice under Section 148 dated 08‑03‑2024, along with all consequential proceedings.
- All writ petitions were allowed, and the interim order previously passed merges with this final order.
- All pending applications in the matter were disposed of.
- The revenue department was directed to follow the procedure laid down under the Central Excise Act, 1961, for any future action.
Topics: Taxation, Judicial Review