Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1460 - HC - Service TaxRenting of immovable property service - non-payment of service tax - license endorsement fee - period w.e.f. 1/4/2008 to 31/1/2013 - opportunity of hearing to the petitioner - HELD THAT:- In the present case, the Show Cause Notice can never be said to be a Show Cause Notice issued by an Authority without jurisdiction. It is a mere Show Cause Notice and the petitioner show cause before the authorities by filing a proper reply and, therefore, the question of interference by this Court, inspite of the fact that a complete mechanism is provided for ventilating the grievance before the authorities, does not arise. This Court in similar circumstances has declined to interfere in the matter, as it was certainly against the Show Cause Notice. This Court is of the considered opinion that the present Writ Petition is certainly a premature Writ Petition. Petitioner does have a remedy to file a reply to the Show Cause Notice. He does have a remedy to raise all possible grounds before the Addl. Director General, Directorate General of Central Intelligence and, therefore, the admission is declined. Petition disposed off.
|