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2015 (4) TMI 1128 - KARNATAKA HIGH COURT

2015 (4) TMI 1128 - KARNATAKA HIGH COURT - TMI - Challenge to the show cause notice - demand of service tax - Held that:- Petitioner instead of replying to show cause notice has approached this Court assailing the correctness of same on various grounds. - without expressing any opinion on the contentions raised, writ petitions are dismissed. - WRIT PETITION NO. 7757/2015 & WRIT PETITION NOS. 13235-237/2015 (T-TAR) - Dated:- 20-4-2015 - MR. ARAVIND KUMAR J. PETITIONER: (BY SRI.V.RAGHUR .....

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ed from petitioner under proviso to Section 73(1) of the Finance Act, 1994, apart from demanding interest and penalty as morefully indicated in said show cause notice which is impugned in the present writ petition. 3. Petitioner instead of replying to show cause notice has approached this Court assailing the correctness of same on various grounds. This Court and Hon ble Apex Court has repeatedly held that at the stage of issuance of show cause notice Court should be sl ow in interfer .....

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ry provisions governing the matter. No question of infringement of any fundamental right guaranteed by the Constitution is alleged or proved. It cannot be said that Ext. P-4 notice is ex facie a nullity or totally without jurisdiction in the traditional sense of that expression - that is to say, that even the commencement or initiation of the proceedings, on the face of it and without anything more, is tot ally unauthorized. In such a case, for entertaining a writ petition under Article 226 of t .....

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