TMI Blog2010 (1) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... n paragraph 3 of the show cause notice, and submitted that the tax has already been quantified which shows that the show cause notice is an empty formality - Held that: u/s 73, the officer demanding service tax is required to issue a show cause notice on the person calling upon him to show cause why he should not pay the amount specified in the notice. Therefore, the quantification of the tax in the show cause notice is a statutory requirement and cannot be stated that the authority has pre-decided the issue - writ petition against issuance of SCN dismissed - W.P. No. 20255 of 2009 and W.P.M.P. No. 1 of 2009, - - - Dated:- 7-1-2010 - T.S. Sivagnanam, J. REPRESENTED BY: Shri S. Thiruvenkataswamy, for the Petitioner. None, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. 3 (S.C.) = 2007 (207) E.L.T. 168 (S.C.) = (2006) 12 Supreme Court Cases 33 contended that the writ petition is maintainable against a show cause notice if the respondent has already determined the liability of the appellant. 3. I have perused the show cause notice which is impugned in the writ petition. It has been stated that during the course of the audit of the accounts of the assessee by the officers of the Internal Audit Group of the respondent department, noticed that the assessee has not paid Service Tax for a stated period. Thereafter, the office had directed the assessee to pay the Service Tax, for the said period for which the assessee by letter dated 24-6-2009 denied his liability. These material were placed before the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the extended period could be invoked or not is also a factual question which should be best left to the adjudicating authority to decide based on the reply to be submitted by the petitioner and the documents, if any, to be produced. This issue, therefore cannot be gone into in a proceeding under Article 226 of the Constitution. 4. Hence, I find that there are no reasons to quash the impugned show cause notice and hence writ petition stands dismissed. However, since the time stipulated in the show cause notice for submitting the reply has already expired, the petitioner is granted 30 days time from the date of receipt of a copy of this order to submit his explanation to the show cause notice and on receipt of the same the first respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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