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2017 (11) TMI 1522 - HC - Service TaxDemand of service tax - adjudication of case after the Scheme of Arrangement - sick unit - Held that: - This Court does not wish to express any opinion at this juncture, as the first respondent is yet to adjudicate the case. The first respondent, having issued the impugned demand, has to consider the petitioner's objections and pass an order and it is open to the petitioner to prefer an appeal. On the other hand, if the first respondent is convinced on the legal issue raised by the petitioner, it may even lead to dropping of proceedings. Therefore, necessarily, there should be an adjudication. The prayer sought for by the petitioner to quash the impugned show cause notice cannot be granted, as it is premature - writ petition is dismissed as premature.
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