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2021 (6) TMI 956 - HC - Service TaxValidity of SCN - challenge on the ground that as per Section 73(4B) of the Finance Act, 1994, the period given for passing the order has expired - Section 73(4B) of the Finance Act, 1994 - HELD THAT:- The learned counsel for the respondents tried to justify the delay. The issue has yet not been raised before the Authority and otherwise could have been after a notice for hearing. Accordingly, it is found appropriate to first relegate the petitioner to the Authority concerned where he can raise the objection in reference to Section 73(4B) of the Act, 1994. On raising such objection within one month, the Authority concerned is directed to first decide the issue in reference to Section 73(4B) of the Act. 1994. The decision of the issue would be by a speaking order and without bias. Petition disposed off.
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