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2017 (1) TMI 761 - HC - Service TaxNatural justice - validity of SCN - SCN came to be issued ignoring various communications made between the parties for the past four years - whether the show-cause notice on the face of it is illegal warranting interference by this Court? - Held that - this Court is of the view that the contention of the learned senior counsel appearing for the petitioner that the show-cause notice lacks material particulars cannot be accepted. Whether such reasonings stated in the show-cause notice are correct or not is for the adjudicating authority to finally determine after considering the objections to be filed by the petitioner while passing the order in original of course by giving due opportunity of hearing to the petitioner - any view expressed in the show cause notice or opinion formed therein against the petitioner is only a prima facie view or opinion of the authority and not the final conclusion itself. After all it is only calling upon the petitioner to show cause. Absolutely no prejudice would be caused to the petitioner if they reply to the show cause notice. At this stage this Court cannot get into the shoes of the adjudicating authority and find out as to whether the particulars furnished in the show cause notice would necessarily warrant the petitioner to show cause or not. The petitioner can not seek blanket relief preventing the competent authority from exercising his statutory power or discharging his duties and functions vested under the statue. Petition dismissed - petitioner given liberty to file explanation to SCN - decided against petitioner.
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