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Judgment
During the course of arguments yesterday, it was put to the learned counsel for the petitioner whether it would be acceptable in case notice dated 22.4.2013 is treated as corrigendum or additional notice which is in continuation of the earlier notice dated 17.10.2012, without disturbing the limitation period, i.e., the notice dated 22.4.2013 would be subject to the relevant limitation period. Mr. Rahul Kaushik, Advocate for respondent, on instructions, states that this is acceptable to the department and the show cause notice dated 22.4.2013 will be treated as corrigendum or in continuation to earlier notice dated 17.10.2012, without disturbing or increasing the limitation period.
In view of the statement made by the counsel for the parties, we are disposing of the present writ petition but notice our concern that there have been cases where repeated or separate show cause notices for the same period are being issued by the respondents inspite of the position that full facts are within the knowledge of the authorities.
Repeated issue of demand-cum-show cause notice for the same period, leads to inconvenience and in some cases harassment of assessee as the for the same period they have to engage professionals and furnish accounts, documents etc. all over again. It also duplicates the work of the officers. The CBEC will examine the said aspect. If required and necessary, appropriate directions or orders may be issued to ensure that repeated show cause notices are only issued when circumstances justify and are permitted under the law.
We clarify that we have not made any observation on the merits of the case. Reply to the show cause notice dated 22.4.2013 will be filed by the petitioner within three weeks and the petitioner will be entitled to raise all contentions and objections including contentions and objections to the second show cause notice. The counsel for the petitioner states that payment has already been made and respondent should take into account the said payment. The said contention can be also raised before the respondents who will be obliged to deal with the same. The writ petition is disposed of.