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2021 (3) TMI 290 - HC - Service TaxMaintainability of petition - Validity of Show Cause Notice - Principles of natural justice - SCN issued by the department without providing audit report to the petitioner - petitioner alleges that there is nothing left with the authority to decide in the matter finally, as a bare reading of the SCN clearly shows that the Adjudicating Authority has already made up its mind and pre-determined the demand - HELD THAT:- The writ petition filed by the petitioner deserves to be dismissed for the reasons; firstly the matter is at the stage of show cause notice and opportunity of filing reply and personal hearing is still available with the petitioner; secondly the petitioner, if aggrieved by the order of the Adjudicating Authority, has a statutory remedy of filing appeal before the Appellate Authority as provided under Section 85 of the Act; thirdly against the order of the Appellate Authority, the petitioner has a right to file second appeal before the Appellate Tribunal as provided under Section 86 of the Act. Petition dismissed.
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