TMI Blog2023 (12) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... on is invokable against the appellants. The appellants have contested the show-cause notice by submitting the reply and the adjudicating authority has sustained the allegations in the show-cause notice and justified invocation of the extended period of limitation. Thus, the case on hand appears to be not a simple case of going through the show-cause notice and examining as to whether there is any factual finding with regard to wilful misstatement or suppression or fraud but to consider the said aspect, facts have to be gone into, much of which has been seriously disputed by the appellants in their reply to the show-cause notice. In the instant case, the issue as to whether extended period of limitation could be invoked is not purely a qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t primarily on three grounds. The order in original was challenged before the learned writ court, firstly; on the ground that there is a procedural irregularity inasmuch as the pre-show-cause notice was not issued as per the relevant circular issued by the Board. This point was not seriously canvassed by the learned advocate appearing for the appellants on the ground that the appellants had submitted their reply to the show-cause notice. 2. The second ground of challenge was to the correctness of invoking the extended period of limitation for initiation of the proceedings as the proceedings covered the period from April, 2014 to June, 2017 and show-cause notice was issued on 11th November, 2019 prior to which there were two audits, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be true that in several cases, the Court has held that extended period of limitation cannot be invoked in the absence of a factual finding and there should be clear allegations of wilful misstatement or suppression of fact or fraud or collusion committed by the assessee. In the instant case, we have carefully gone through the show-cause notice dated 11th November, 2019 as well as the order in original dated 31st March, 2023. Prima facie, we are of the view that while issuing the show-cause notice dated 11th November, 2019, the adjudicating authority in paragraph 9 has set out certain reasons as to why the extended period of limitation is invokable against the appellants. The appellants have contested the show-cause notice by submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that in the facts and circumstances of this case, the appellants should not be permitted to bypass the appellate remedy available under the Act and for such reason, the appellants have to necessarily file an appeal before the learned Tribunal challenging the order in original dated 31st March, 2023. 8. Therefore, we are not inclined to interfere with the order in original for the reasons set out in the preceding paragraphs. We make it clear that whatever observations, which have been made in this order are only prima facie observations, which will not, in any manner, prejudice the rights of the appellants in canvassing all issues on facts as well as all questions of law before the learned Tribunal in the appeal, which the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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