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2023 (3) TMI 1014 - HC - Service TaxTime Limitation - Refund of entire amount of tax so deposited during investigation of the case - it is alleged that the petitioner had neither discharged the due service tax liability nor filed ST-E return for the period 01.04.2013 to 30.09.2013, which was required to be filed on or before 25.10.2013 - petitioner was issued shows cause notice on 17.08.2015 and thereafter, after a gap of 05 years, he was called for personal hearing. If notices could not be served upon the petitioner w.e.f 31.08.2017, then the proceedings of recovery can be kept pending or not. HELD THAT:- This aspect has been examined by various Courts and reference at this stage can be made to STATE OF PUNJAB VERSUS BHATINDA DISTRICT CO-OP. MILK P. UNION LTD. [2007 (10) TMI 300 - SUPREME COURT] wherein the question was ‘what should be the reasonable period for reopening an order of assessment under the Punjab General Sales Tax Act’. The appeal was dismissed and it was held that when no period of limitation is prescribed, statutory authority must exercise its jurisdiction within reasonable period. In the facts of the present case, even if details of Annexure R-1 is to be taken into account, it is not in dispute that the petitioner was not served after 31.08.2017. So the respondents were required to finalise the show cause notice within a period of one year as per clause (b) of sub Section 4-B of Section 73 of Act 1994. The writ petition is allowed and show cause notice dated 17.08.2015 is quashed on the ground of limitation.
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