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2015 (9) TMI 420 - HC - Service TaxSupply of tangible goods - assessee did not file reply to the SCN - assessee contended that authority has made up his mind and is bound to create unnecessary and abnormal demand and calling for his reply to the impugned notice remains a empty formality and is not going to serve any purpose. It is further contended that the statements recorded during search and indicated in the show cause notice impugned herein, are under duress and cannot be read against him - Assessee contended that the authority is biased in approach from the initial stage of issuing notices, show cause notice, impugned herein, further opportunity is of no use and in these facts & circumstances, the petitioner had no option except to approach this Court under the extraordinary jurisdiction of this Court u/Art. 226 of the Constitution of India. Held that:- On perusal of the show cause notice, we feel that it is only a prima facie view which the Commissioner, as a quasi-judicial authority, has expressed at this stage, placing reliance on the material collected, at the time of search and in our view, it cannot be said that the Commissioner has prejudged the matter of imposition of service tax and that may be considered after the reply to show cause notice is submitted by the petitioner. The instant petition, preferred by the petitioner at this stage, is premature and does not require interference of this Court u/Art. 226 of the Constitution of India. - Decided against the assessee.
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