9911796707
TMI Blog2025 (5) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;) and a restraint against the respondents from resorting to any coercive measure against the petitioner pursuant to the impugned notice. 2. The extra ordinary jurisdiction of this Court has been invoked based on the plea that though the notice has been issued under Section 74 of the Act, which can only be founded on the ground that the tax has not been paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts. The reason of fraud/wilful misstatement/suppression of facts are sine qua non for invoking the extended period of limitation under Section 74 of the Act. However, none of the said ingredients have been alleged in the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner filed replies dated 17.01.2025, 31.01.2025, 06.02.2025 & 07.02.2025, raising several issues and contesting the matters on merits, which has been exhaustively dealt with by the adjudicating authority and, therefore, the plea now raised by the petitioner, apparently has no substance and the petition deserves dismissal. 7. We have considered the submissions made by learned counsel for the parties and have perused the material available on record. 8. The show cause notice dated 05.12.2024 (Annexure-7), inter alia, in the opening paragraphs, alleges as under: "आपके ऑनलाइन खरीद-बिक्री सम्बê ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2376;। आप द्वारा आयरन स्क्रैप की बिना कोई खरीद किये ही रुपये 605.68 लाख मूल्य के आयरन स्क्रैप की बिक्री घोषित है। उक्त तथ्यों से प्राथमिक न ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2325; का निर्माण कर बिक्री तथा शेष बचे आयरन स्क्रैप में से स्टैम्प्ड आर्टिकल्स ऑफ आयरन का निर्माण कर बिक्री तथा उससे बचे आयरन स्क्रै ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, it is not necessary that the specific words as used in the section have to be reproduced/allegations be made by using the words indicated in the provision, for bringing the case within the parameters prescribed under the provisions of Section 74 of the Act. 10. As noticed herein before, the allegations made in the show cause notice falls within the parameters of Section 74 of the Act and, therefore, the plea sought to be raised in this regard cannot be countenanced. 11. So far as plea raised pertaining to the supply of the SIB report and allegedly not quoting the part of the reply to the show cause notice wherein the application demanding the SIB report was annexed, as to whether there has been a prejudice on account o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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