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2022 (1) TMI 1129 - HC - Service TaxValidity of SCN - SCN challenged as having been issued without jurisdiction by wrongly invoking proviso to Section 73 of the Finance Act, 1994 - suppression of facts or not - HELD THAT:- The petitioner has not explained on facts how the decision in the case of SIMPLEX INFRASTRUCTURES LTD. VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA [2016 (4) TMI 548 - CALCUTTA HIGH COURT] and provisions of section 73 are not attracted and why no case was made for suppression of facts. It is a matter to be decided on facts based on reply before the adjudicating authority. The adjudicating authority is not incompetent to decide the issue relating to limitation. It is therefore open for the petitioner to substantiate the case before the respondent that there is no case made out for invoking extended period of limitation under Proviso to Section 73 of the Finance Act, 1994 - The petitioner has an alternate remedy which is more efficacious. In case an adverse order is passed, the petitioner still has an alternate remedy by filing an appeal before the Appellate Authority. The petitioner cannot short circuiting the show cause proceedings by filing a writ petition by merely citing proviso to Section 73 of the Finance Act, 1994. Petition dismissed.
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