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Facts:
The petitioner had filed refund claim of service tax paid on exempted services by mistake. The appropriate authority issued a SCN directing the petitioner to show cause as to why the claim should not be declined and if found to be eligible, why the same should not be appropriated against the arrears of service tax. It was argued that the SCN was issued in a pre-conceived manner and no purpose would be served in relegating the petitioner to go before the authority since the grounds given in SCN indicated the minds of the authority.
Held:
Article 226 of Constitution of India cannot be invoked unless the High Court is satisfied that the SCN was totally non est in the eyes of law for absolute want of jurisdiction to investigate into the facts, writ petitions should not be entertained.
SCN do not impose any penalty but discloses the prima facie findings so as to afford an opportunity to the petitioner to put forth their contentions.
The petitioner has invoked the power of refund under a specific statutory provision. Therefore, theHigh Court refrained from interfering with the proceedings.
