2015 (3) TMI 1270 - HC - Service Tax

Maintainability of petition - Jurisdiction - recovery of cess - Held that - Without replying to the show cause notice petitioner has approached this Court by invoking jurisdiction under Article 226 of the Constitution of India - Petition is premature - petition dismissed being not maintainable.

Summary

The Karnataka High Court dismissed the petition seeking to quash show cause notices dated 20.02.2013 and 22.05.2014, calling upon the petitioner to explain why a cess amounting to Rs. 15,45,58,50,038 for services provided should not be recovered. The court deemed the petition premature as the petitioner had not replied to the show cause notice before approaching the court under Article 226 of the Constitution of India.