TMI Blog2016 (10) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court that the Court, exercising jurisdiction under Article 226 of The Constitution, should not interdict proceedings, the party should be directed to avail hierarchy of remedies available under the statute - petition not maintainable - petition dismissed - decided against petitioner. - Writ Petition No.35241 of 2016 & WMP.Nos.30357 & 30358 of 2016 - - - Dated:- 5-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mrs.Pushya Sitaram, SC for Mr.Arun Kurian Joseph For the Respondent : Mr.K.Ravi, CGSC ORDER Mr.K.Ravi, learned Central Government Standing Counsel accepts notice for the respondent. Heard both. 2. The petitioner is an assessee on the file of the respondent under the provisions of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iso to Section 73(1) of the Finance Act apart from proposal to demand interest and levy penalty. The petitioner submitted their reply to the show cause notice and ultimately, an order came to be passed, which appears to have confirmed the proposal in the show cause notice, as against which, the petitioner has preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, which, in turn, granted an order of interim stay. 7. It is also submitted that the Central Board of Excise and Customs released a manual in 2012 titled 'Taxation of Services : an Education Guide', in which, the answer to questions 2.8.8 and 2.8.9 would be very relevant and would directly apply in favour of the petitioner and there is absolutel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Counsel for the petitioner to state that the show cause notice amounts to harassment, that the question of suppression of fact will never arise and that there is no reason for invoking the extended period of limitation, are all essential questions of fact and further, the question as to whether the letter given by the Superintendent of the respondent Department to the petitioner dated 7.7.2010 would be an answer to the allegation in the show cause notice is a matter to be adjudicated. That apart, it cannot be decided at this stage of the matter as to whether the reason assigned in paragraph 46 of the impugned show cause notice alone is the reason for invoking the extend period of limitation. 12. The learned Central Government Standi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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