TMI Blog2022 (5) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... mise for issuance of show cause notice in the year 2017 was, in the opinion of the Department, variation of taxable value as reported in the return by the assessee in 2012-13 and 2013-14, whereas the period involving the present show cause notice is 2014-2015, the same is spelt out in the present show cause notice. As prima facie the period of show cause notice do not overlap and they are distinct so also the earlier show cause notice and the present show cause notice does not appear to be for same period, we are not inclined to exercise the writ jurisdiction - In the case of Supermax Personal Care Pvt. Ltd. [ 2021 (4) TMI 368 - BOMBAY HIGH COURT ] decided by the Division Bench of this Court, the notice was issued by the Commissioner, Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advantage of extended period of lockdown once the similar issue has been adjudicated by the Authority. 3. The learned Advocate, to buttress his submissions, refers to the order passed by the Authority while adjudicating the earlier show cause notice. According to him, the period of present show cause notice and the earlier show cause notice overlap. The Authority i.e. Deputy Commissioner of Central Tax, Division IV (Chakan) in its order has considered the objection of respondents that service tax inclusive of cesses not paid on taxable services provided by the petitioner for the period from April 2014 to June 2017 and for which the show cause notice was issued to the petitioner. All these aspects were taken into consideration and the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. This Court is slow to exercise its writ jurisdiction in a challenge to the show cause notice. This Court would exercise its writ jurisdiction under Article 226 of the Constitution of India in challenge to show cause notice in exceptional cases and the show cause notice issued is without jurisdiction. 6. The party against whom the show cause notice is issued has an opportunity to file his say and contest the show cause notice on merits. Prima facie, the earlier show cause notice issued to the petitioner and was adjudicated upon, recites about the Department s opinion on variation of taxable value reported in the returns fled for the period of 2012-13 and 2013-14. The basic premise for issuance of show cause notice in the year 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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