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2023 (10) TMI 820 - HC - Service TaxNon-service of SCN - petitioner was directly called upon to appear for a personal hearing - SCN time barred in view of the limitation prescribed under Section 73(6)(i)(b) of the Finance Act, 1994 - HELD THAT:- The limitation for issuing Show Cause Notice expired during the period when the country was under lock down mode due to out break of Covid-19 Pandemic - Taking note of the unprecedented situation, the Central Government had also issued ordinance namely the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020. There is no scope for setting aside the impugned order on the ground of limitation. However, since the order has been passed without following the principle of natural justice and without giving an opportunity to the petitioner to reply to the Show Cause Notice No.10/2021 (ST) dated 28.04.202, Court is inclined to set aside the impugned order and remits the case back to the respondent to pass a fresh order on merits in accordance with law within a period of six months from the date of receipt of a copy of this order. Petition disposed off.
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