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2020 (8) TMI 296 - HC - Service TaxRecovery of service tax - initiation of recovery proceedings without adjudication of SCN - HELD THAT:- According to the respondents, the dues from the respondents were due to the failure of the petitioner in carrying forward opening balance of CENVAT credit and filing proper returns. The petitioner cannot therefore raise any grievance - Be that as it may, the petitioner has been issued with Ext.P8 show-cause notice invoking Section 73(1) of the Finance Act, 1994 read with Section 174(2) of CGST Act, 2017. The petitioner has the opportunity to explain its stand and position before the 4th respondent. Before adjudicating the issues raised in Ext.P8 show-cause notice, if the respondents proceed under Section 87(b) of the Finance Act and Section 79(1)(c)(i) of the Act read with Section 142(8)(a) of the CGST Act, 2017, the petitioner will indeed be put to hardship. Such proceedings are ordinarily to be initiated only after adjudication process is over. The writ petition is disposed of directing the 4th respondent to give opportunity to the petitioner to adduce such evidence before the 4th respondent in order to explain the deficiencies pointed out in Ext.P8.
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