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2022 (2) TMI 1222 - HC - Service TaxValidity of SCN - Jurisdiction - HELD THAT:- There is an interim order in the matter passed on November 29, 2016 staying the impugned show-cause notice, initially for four weeks and was extended from time to time. Considering the submission of the parties and in view of the fact that this is a revenue matter which has been hanging for more than five years and no proceeding could be progressed after the issuance of impugned show-cause notice which the petitioners should have responded by filing the reply/representation/objection to the impugned show-cause notice, the issuance of notice by an authority cannot be treated as a final decision or conclusion of the matter by that authority and cannot be automatic presumption that at the final decision on the impugned show-cause notice, authority will go against the petitioners. At the time of hearing, petitioners shall be entitled to take all the points raised by them in this writ petition as well as in the short written notes of argument and the respondent/authority concerned shall deal with the same while taking a final decision on the aforesaid impugned show-cause notice within four weeks from the date of making such representation/objection and shall communicate his decision to the petitioners within two weeks thereafter. Petition disposed off.
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