2019 (2) TMI 1180

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..... al SCN - time limitation of SCN u/s 73(2) of the Finance Act - Exemption notification dated 24.05.2010 and 20.06.2012 not considered - Held that:- The statutory period for filing such appeal has expired while the matter is pending consideration before this Court. 4 weeks time is granted to the assessee to exhaust such remedy so available and should any appeal be filed within 4 weeks from today .....

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..... learned counsel appearing for the respondent Department informs that the order is appealable. Mr. D.V. Pathy, learned counsel for the petitioner in trying to distinguish the case from the objection taken of alternative remedy, raises three issues for seeking indulgence by this Court without relegating the petitioner to the remedy of statutory appeal, namely: (a) That the show cause notice i .....

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..... titioner to raise all the issues so raised herein or any other issue, in the statutory appeal so available to him under the Finance Act, we dispose of the writ petition. Mr. Pathy informs that the statutory period for filing such appeal has expired while the matter is pending consideration before this Court. We grant 4 weeks time to the assessee to exhaust such remedy so available and should .....

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