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2014 (3) TMI 835 - DELHI HIGH COURTQuashing of the summons issued under Section 14 - It is contended that the petitioner is a service tax compliant company and has been regularly filing returns which were duly assessed to service tax under the provisions of Finance Act, 1994. - It is further contended that Appearance on its behalf could not be ensured on account of an ongoing investigation into another company - Held that:- whether the petitioner’s reason for not responding to the summons issued in this case on 26.02.2014 was justifiable or valid reasons cannot be considered in the writ proceedings. However, it is open to the petitioner or its Directors to duly bring the reasons to the notice of the concerned official at the earliest available opportunity, even in ongoing investigations in the matter of M/s Vigneshwara Developwell Pvt. Ltd., cooperate and produce all the necessary materials in support of their contentions - Decided against appellant.
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