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2017 (6) TMI 1111 - HC - Service TaxValidity of SCN - petitioner submits that the SCN on the face of it, is based on incorrect facts - Held that: - This Court would be slow to exercise its jurisdiction under Article 226 of the Constitution of India in the matter, assailing the showcause. It is not the case of the petitioner that the Authority does not have jurisdiction to issue the SCN. The grievance of the petitioner is based on the factual matrix. The petitioner has an opportunity to file reply to the showcause notice and raise all possible contentions available to the petitioner. The Authority is bound to consider the reply filed by the petitioner and objections raised by the petitioner - petition dismissed - decided against petitioner.
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