TMI Blog2023 (3) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to ocean freight since the petitioner has not received any such service and the service, if any received, has been received by the exporter from the overseas. HELD THAT:- The Department shall give full opportunity to the petitioner to respond to the observations in the special audit report and if the explanation is found, not satisfactory, then issue a fresh Show Cause Notice, also correcti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Sparsh Bhargava Mr. Sambhav Kumar, Advs. For the Respondents Through: Mr. Harpreet Singh, Sr.SC with Ms. Suhani Mathur Mr. Jatin Kumar Gaur, Advs. for R2 R3 along with Ms. Suraksha Katiyar, Commissioner ORDER 1. The petitioner has filed the present petition, inter alia, impugning the service tax liability i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side by a superior Court. The petitioner also challenges the action of the respondents in directing a special audit under Section 72A of the Finance Act, 1994 (hereinafter the Act ), on the ground that the concerned authority had no reasons to believe which was a sine qua non for directing any such audit in terms of Section 72A(1) of the Act. 5. It is next submitted on behalf of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,46,938/-, whereas the petitioner claims that it had only availed input tax credit of ₹1,40,80,318/-. 6. The learned Commissioner is also present in Court and has been of some assistance to this Court. She has stated that although there appears to be an error but there are other contentious issues that the petitioner requires to address. 7. After some arguments, Mr. Harpreet Singh, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression of facts. 9. In view of the above, the demand letter dated 06.04.2022 and the Show Cause Notice dated 21.04.2022, are set aside. 10. The Department is at liberty to issue a fresh notice for pre-consultation. It is also directed that the Show Cause Notice, if any, would be issued only after the explanation of the petitioners in respect of observations made in the special audit re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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