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2022 (5) TMI 570 - HC - Service TaxValidity of SCN - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - advantage of extended period of lockdown once the similar issue has been adjudicated by the Authority - HELD THAT:- The party against whom the show cause notice is issued has an opportunity to file his say and contest the show cause notice on merits. Prima facie, the earlier show cause notice issued to the petitioner and was adjudicated upon, recites about the Department’s opinion on variation of taxable value reported in the returns fled for the period of 2012-13 and 2013-14. The basic premise for issuance of show cause notice in the year 2017 was, in the opinion of the Department, variation of taxable value as reported in the return by the assessee in 2012-13 and 2013-14, whereas the period involving the present show cause notice is 2014-2015, the same is spelt out in the present show cause notice. As prima facie the period of show cause notice do not overlap and they are distinct so also the earlier show cause notice and the present show cause notice does not appear to be for same period, we are not inclined to exercise the writ jurisdiction - In the case of Supermax Personal Care Pvt. Ltd. [2021 (4) TMI 368 - BOMBAY HIGH COURT] decided by the Division Bench of this Court, the notice was issued by the Commissioner, Thane, who had no jurisdiction and the Court observed that the goods are manufactured at Una, Himachal Pradesh, the Commissioner at Thane had no jurisdiction to issue show cause notice/demand notice. In the present case, the period of present show cause notice and earlier show cause notice prima facie appear to be different and it is not the case of petitioner that the Authority issuing show cause notice inherently lacks jurisdiction - The writ petition is disposed of with liberty to the petitioner to file reply to the show cause notice and put-forth his stand.
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