Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 162 - HC - Service TaxPrinciples of natural justice - Issuance of SCN after making inquiry - Deliberate concealment of material facts - Respondent impleaded in his personal capacity - grievance of the Petitioner is that in respect of the earlier notices issued by the Respondents, no final determination has been made or communicated to the Petitioner. On each occasion, the Petitioner has submitted its replies which have been ignored while issuing impugned show cause notice - HELD THAT:- The position is not as the one projected by the Petitioner, namely, rampant issuance of notices, one after another, without considering the fact that the earlier notices issued to Petitioner had been replied. The Respondents have followed the statutory scheme. The earlier notices were only to make inquiries, and it is only the impugned show cause notice which is a Substantive Show Cause Notice to show cause as to why the amount ₹ 4,39,44,304/-, allegedly wrongly carried forward in the GST electronic credit ledger in GST TRAN-1 statement, should not be recovered under Section 73 of the Act along with interest, and why penalty should not be imposed upon the Petitioner. There is no jurisdictional error in issuance of the impugned show cause notice. The matter is at the stage of the examination of the Petitioner’s response to the show cause notice - no interference is called for at this stage by this Court - Petition dismissed.
|