Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 1369 - CALCUTTA HIGH COURTValidity of SCN - SCN issued without granting or considering the prayer for adjournment to the hearing fixed by the respondent concerned on its notice of pre-show- cause notice consultation as per Circular No. 1076/02/2020 CX dated November 19, 2020 issued by the Central Board of Indirect Taxes and Customs - high pitch assessment involving demand above Rs. 50 lakhs - HELD THAT:- This writ petition, being W. P. A. No. 17451 of 2021 is disposed of by setting aside the impugned show- cause-cum-demand notice dated October 11, 2021 and the respondents concerned are directed to issue a fresh notice of hearing for pre-show- cause-notice consultation within ten days from date and to take a decision on the same in accordance with law and in case of failure of the petitioner to attend the hearing on the date so fixed by the respondents concerned, the respondents concerned shall be entitled to pass ex parte order and to take any further action in accordance with law. It is clarified that this court has not gone into the merits of the impugned show-cause-cum-demand notice dated November 11, 2021 and the impugned show-cause-cum-demand notice is set aside only on the ground of violation of principle of natural justice and violation of the paragraph 4 of the aforesaid circular of the Board dated November 19, 2020 in dealing with pre-show-cause-consultation notice dated October 5, 2021.
|