TMI Blog2021 (3) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mr. Prasad Paranjpe i/b. PDS Legal for Petitioner. Mr. J. B. Mishra for Respondents. P.C. : Heard Mr. Shah, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondents. 2. On 27.01.2021, we had passed the following order which sums up the controversy in question:- 2. Challenge made in this Writ Petition is to the show cause-cum-demand notice issued by respondent No.3 on 30.12.2020 to the petitioner. 3. On a query by the Court as to why petitioner has not filed reply to the show-cause notice and instead has invoked writ jurisdiction of this Court, learned counsel for the petitioner submits that the impugned show cause-cum-demand notice has been issued without jurisdiction. His contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which we have accepted. 4. Let the reply affidavit be kept as part of the record. 5. On going through the reply affidavit, we find that the impugned show cause notice was issued on the basis of information retrieved from the Income Tax Department. However, upon verification respondents have now come to the conclusion that activities of the petitioner are not liable to service tax under the Finance Act, 1994 and to this extent, the show cause notice may be withdrawn. However, it is stated that certain clarifications are still needed regarding income from other sources. Relevant portion of the affidavit reads as under:- 3. I say that on the basis of information retrieved from the Income Tax Department, a Show Cause Notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh show cause notice is issued, petitioner would not raise the question of limitation. 7. Mr. Mishra submits that because of the stay order passed by this Court, respondents could not proceed with the matter. Therefore, the stay order may be withdrawn to enable the respondents for doing the needful. 8. After hearing learned counsel for the parties and on due consideration, we set aside and quash the impugned show cause-cum-demand notice dated 30.12.2020 issued to the petitioner by respondent No.3, clarifying that respondents would be at liberty to pursue with the verification as to income of the petitioner received from other sources and may issue fresh show cause notice in accordance with law if the circumstances so warrant. 9. Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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