Taxable turnover  –- The petitioner  challenged SCN dated 21.02.2020, as also the OIO dated 16.10.2020 and the Order-in-Appeal dated 03.08.2021. The counsel for the petitioner submitted that since the taxable turnover of the petitioner was below the threshold limit prescribed qua tobacco products i.e. Rs.20,00,000/-, the respondent no. 2 had no authority and/or jurisdiction to issue the impugned SCN and pass the aforementioned orders. The respondent counsel submitted that the petitioner has concealed the fact that he has been carrying on business since June 2018 by relying the voluntary statement made by the petitioner on 22.08.2019. The court observed that based on the material placed on record, it would have to be concluded that the taxable turnover of the petitioner was Rs.15,28,468/-, which, is below the threshold limit of Rs.20,00,000/- fixed for tobacco products. The respondents had no jurisdiction to issue the impugned show cause notice and/or pass the impugned orders.

Held that:- The Hon’ble High Court set aside the impugned SCN dated 21.02.2020, Order-in-Original dated 16.10.2020 and the Order-in-Appeal dated 03.08.2021. Further directed the respondents to refund Rs.18,69,400/-, deposited by the petitioner, along with interest @6% (simple) per annum, not later than two weeks. The respondents will ensure that the subject premises are de-sealed forthwith.