TMI Blog2022 (1) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... X INFRASTRUCTURES LTD. VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA [ 2016 (4) TMI 548 - CALCUTTA HIGH COURT] and provisions of section 73 are not attracted and why no case was made for suppression of facts. It is a matter to be decided on facts based on reply before the adjudicating authority. The adjudicating authority is not incompetent to decide the issue relating to limitation. It is there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Muralikrishnan Senior Standing Counsel ORDER Mrs.Hema Muralikrishnan, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 3. The petitioner has challenged the impugned Show Cause Notice dated 22.10.2021 bearing reference C.No.GEXCOM/ADJN/ST/2126/2021- C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation. In the Impugned notice it is stated inter-alia as follows:- It would be evident from the foregoing that had the investigation not been conducted, the fact of providing such service by the said noticee would have remained unearthed. Hence, the extended period of 5 years is invocable for issuing show cause notice to the said noticee as per proviso to Section 73(1) of the said Act sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not included in the notice, the Department should be in a position to justify and / or substantiate its allegation of suppression of material facts on the part of the noticee. 6. The learned counsel for the petitioner has also drawn my attention to proviso to Section 73 of the Finance Act, 1994. However, the petitioner has not explained on facts how the above decisions and provisions are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot short circuiting the show cause proceedings by filing a writ petition by merely citing proviso to Section 73 of the Finance Act, 1994 and few passages from the decisions of the Calcutta High Court in Simplex Infrastructures Limited case (referred to supra). There is no merits in this writ petition. 9. This writ petition stands dismissed with the above observations. No costs. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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