TMI Blog2013 (9) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... in tax matters should not be entertained when alternative remedy under the statute is available. Otherwise it leads to delay and creates innumerable legal complications. Authorities including appellate authorities are persons who are specialists and can dispose of the cases at the earliest. The statute also provides for appeals so that a wrong order if passed can be corrected or rectified - Decided against assessee. - Writ Peittion (C) No. 990/2013 - - - Dated:- 19-9-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Petitioner : Mr. J. K. Mittal, Mr. Varun Prabhakar and Mr. Varun Gaba, Advocates. For the Respondent : Mr. Rahul Kaushik, Advocate for R-2 and 4. ORDER Sanjiv Khanna, J. (Oral) R.R. Financial Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion, wilful misstatement, suppression of facts or contravention of any of the provisions of the Chapter V or the Rules made therein with the intent to evade payment of service tax. In the present case, the show cause notice which has been impugned, invokes proviso to Section 73(1) for the extended period. Proviso to Section 73(1) uses the same terminology as sub-section 4 to Section 73. Whether or not the said proviso has been rightly invoked has to be determined and decided by the authorities under the provision of the Act. The statute also provides for appellate remedies in case of an adverse or wrong order. It is normally a mixed question of law and facts. 4. Learned counsel for the petitioner has submitted that the authorities have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son of ordinary prudence gets the feeling that his reply to the show cause notice will be an empty ceremony and he will merely knock his head against the impenetrable wall of prejudged opinion, such a show cause notice does not commence a fair procedure especially when it is issued in a quasi-judicial proceeding under a statutory regulation which promises to give the person proceeded against a reasonable opportunity of defence. 6. In the light of the aforesaid observations, we have examined paragraphs 10.1 and 10.4 of the impugned show cause notice. Paragraph 10.1 of the show cause notice refers to prima facie findings in favour of the petitioner. The said paragraph deals with the reverse charge mechanism and the factum that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Service Tax has been directed to adjudicate and decide the case at the earliest. Show cause notice is to be decided by a different authority, namely, Commissioner of Service Tax, New Delhi. Thus, show cause notice has not been issued by the authority who is to decide and pass the order in original. 9. It will be appropriate here to reproduce paragraph 10 of Brindavan Beverages (P) Ltd. (supra):- There is no allegation of the respondents being parties to any arrangement. In any event, no material in that regard was placed on record. The show cause notice is the foundation on which the department has to build up its case. If the allegations in the show cause notice are not specific and are on the contrary vague, lack details and/or u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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