TMI Blog2022 (3) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... is issue is pending before the larger bench of the Supreme Court in a reference to 9 judge bench in the meantime, service tax should not be allowed to be recovered - HELD THAT:- Firstly this petition is directed against the show cause notice and in this adjudication process is still not over. It is true that even against the show cause notice this Court would entertain the writ petition if jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 (1) TMI 71 - SUPREME COURT] would also be applicable. Merely because the Supreme Court in subsequent decisions has doubted the correctness of the view of the 5 judge bench and referred the issue to 9 judge bench, would not persuade us to stay the department from issuing notice and adjudicating the demands. It is noted that the reference was made to the larger bench by an order passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has challenged a show cause notice dated 14/10/2021 issued by the Assistant Commissioner of Central Goods and Service Tax Division-F, Bharatpur calling the petitioner why service tax amounting to ₹ 46,61,707/- should not be recovered in terms of Section 73(1) of the Finance Act, 1994 with interest and penalty. The main ground for challenge in the show cause notice is that no service tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice this Court would entertain the writ petition if jurisdiction question is raised. In other words, if the authority issuing show cause notice has no jurisdiction to levy a tax, this Court would not insist on the assessee submitting to such notice. However in the present case the issues as of now stand concluded against the petitioner. Learned counsel for the petitioner has candidly placed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Development Authority etc. Vs. M/s. Steel Authority of India and Ors. on 30.03.2011. If all the proceedings are stayed awaiting the reference judgment even before the adjudication has been completed, there is serious apprehension of the evidence and materials getting lost. We would therefore not like to stop the department from even carrying out the adjudicating process on the petitioner s expec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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