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2018 (10) TMI 478 - HC - Service TaxValidity of SCN - case of the petitioner is that the said show cause notice is issued on the basis of Circular No. 151/2/2012-S.T., dated 10.02.2012 issued by the Central Board of Excise and Customs and, therefore, the Authority, which has issued the notice, is bound by the same - principles of natural justice - Held that:- It is required to be noted that even in the show cause notice, it is specifically observed in paragraph No. 4 that noticee is deliberately not co-operating in the investigation process and delaying the matter intentionally - as the show cause notice is yet to be considered by the appropriate authority, we refuse to entertain the present petition, keeping all the defences which may be available to the petitioner open, which would be considered by the appropriate authority in accordance with law and on merit and thereafter pass speaking order - petition disposed off.
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