1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest.
2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for the respondents on advance copy.
3. This writ application is at the instance of an Association of Textile Processors within the South Gujarat. The grievance voiced by the Association on behalf of its members is that the department of CGST and the Central Excise, Surat, over a period of time, has been issuing show-cause notices indiscriminately under the proviso to sub-section (1) of Section 73 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 on an erroneous assumption that the Company concerned is engaged in providing textile services under the provisions of the Finance Act, 1994.
4. Iyer would submit that none of the members of the South Gujarat Textile Processors could be said to be engaged in providing textile services. If it is the case of the authority that they are engaged in providing textile services, then the authority owes a duty to specify in the show-cause notice itself as to what type of textile services are being rendered by such textile processors.
5. We could have rejected this writ application outright asking each of the members of the Association who are in receipt of such show-cause notice to file an appropriate reply before the authority and point out that they are not engaged in any manner in providing textile services. It would have been very easy for this Court to do so. However, the same would not have put an end to the harassment that may be caused unnecessarily to all those engaged in the business of textile processing. We would like to know from the respondent No.3 and the respondent No.4 respectively how did they come to know that the writ applicant No.2, to whom show-cause notice has been issued dated 17th November, 2021, Annexure-A to this writ application at page-24 is engaged in providing textile services.
6. Let notice be issued to the respondents, returnable on 27th January, 2022. Mr. Lodha, the learned standing counsel, waives service of notice for and on behalf of the respondents Nos.3 and 4 respectively. The respondents Nos.1 and 2 respectively shall be served by RPAD as well as by E-mail.
7. Mr. Lodha is requested to take appropriate instructions in this matter and assist us in effective disposal of this matter.