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TMI Blog2014 (5) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice, disclosing the prima facie findings, so as to afford an opportunity to the petitioner to put forth contentions which would counter the same effectively. Hence, neither can it be said that the show cause notice is totally non est; nor that it is without jurisdiction. It is under a specific statutory provision that the petitioner has invoked the power of refund conferred on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried on by him, on the ground, that works carried on with respect to exempted buildings was not leviable to Service Tax; and though tax was paid, it was on protest and it cannot be adjusted towards the pending arrears. 2. In fact the claim of refund was raised before the appropriate authority, who issued a show cause notice, Exhibit P2, directing the petitioner to show cause as to why the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel placed reliance on a decision of the Hon ble Supreme Court in The Special Director and another v. Mohd. Ghulam Ghouse and another - 2004 (164) E.L.T. 141 (S.C.), wherein the Hon ble Supreme Court has held that in invocation of Article 226 of the Constitution, unless the High Court was satisfied that the show cause notice was totally non est in the eye of law for absolute want o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. In such circumstance, this Court is not persuaded to interfere with the proceedings at this stage, especially since entertaining the writ petition would eventually result in either rejection of the claim of the petitioner or allowing the same, which exercise this Court would not be entitled to embark upon, under Article 226. 6. Writ petition dismissed. The petitioner s contentions are left ..... X X X X Extracts X X X X X X X X Extracts X X X X
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