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2018 (9) TMI 853 - HC - Service TaxPrayer for carrying out common investigations - separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. - case of Revenue is that petitioner is not cooperating in the investigation and providing necessary documents - Held that:- It is evident that the nature of investigations carried out in the M/s. Lemon Tree Hotels Ltd. resulted in material and information gathering which are of a different kind. Although the petitioner seeks general directions that common investigations be carried out, the Court is of the opinion that grant of such relief at this stage would not be expedient - Instead, the respondents shall, at a later stage of the investigation, nominate a senior officer or Commissioner to review the evidence gathered in order to purely discern if common approach is essential, after which the investigations may be concluded and the Show Cause Notices (SCNs) issued by appropriate competent authorities. In view of the pendency of investigation and having regard to the interim order made, it is clarified that the period during which the said order operated, i.e. from 08.03.2018 till date shall be excluded from computing the period of limitation for issuing the Show Cause Notices. Petition disposed off.
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