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2023 (4) TMI 873 - HC - Service TaxAdjudication of Show Cause Notice - time limitation - expiry of reasonable period of five years from the date of show cause notices - clause (b) to Section 73 (4B) of the Finance Act - HELD THAT:- Issue in the present case is squarely covered in favour of the petitioner, especially the decision rendered in M/S GPI TEXTILES LIMITED VERSUS UNION OF INDIA AND OTHERS [2018 (9) TMI 25 - PUNJAB & HARYANA HIGH COURT]. Since, no interim stay has been granted by Hon’ble the Supreme Court in the appeals, the present petition is allowed. Petition allowed.
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