In Simplex Infrastructures Ltd. Versus Commissioner of Service Tax, Kolkata-2016 (4) TMI 548 – CALCUTTA HIGH COURT, it was held that
It is well-settled that a quasi-judicial authority must act independently and not at the dictates of some other authority. It is quite evident that the Commissioner issued the impugned show cause notice at the instance of CERA without any independent application of mind and, thereby, abdicated his powers and duty, which is not permissible in law. In this connection one may refer to the decision of the Hon’ble Supreme Court in the case of Orient Paper Mills Ltd.-vs.- Union of India reported in 1978 (2) ELT J345.