9911796707
TMI Blog2020 (1) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... November, 2011 and the hearing notice dated 09th August, 2017 as well as the subsequent corrigendum dated 20th September, 2017 primarily on the ground that the adjudication proceeding had become barred by limitation in view of the limitation period of one year for adjudication from the date of the show-cause notice prescribed under Clause (b) of sub-section (4B) of Section 73 of the Finance Act, 1994. The petitioner also seeks refund of an amount of Rs. 1,13,56,468/- along with interest from the date of deposit. During the pendency of the petition, respondent no.2 has issued the impugned corrigendum dated 20th September, 2017 for changing the jurisdiction of the respondent no.3 to the Central Tax Officer/respondent no.2, who according to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter or that the matter was under cold storage. Regular hearings and correspondences were taking place and in fact, after the conclusion of hearing on 3.2.2015, the adjudicating authority writes to the predecessor authority requesting for supply of legible copies of certain documents only for the purposes of adjudicating the matter and soon thereafter, the GST regime ushered in and which led to a drastic change in the entire tax structure and also in the change of jurisdiction and adjudicating authorities all over the country." (emphasis supplied) 3. Learned counsel for the petitioner submits that a limitation period of one year for adjudication of show-cause notice had been prescribed by the amendment made by the Finance (No.2) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Finance Act, 1994. The said provision is reproduced hereinbelow:- "Section 73. Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. - xxx xxx xxx (4B) The Central Excise Officer shall determine the amount of service tax due under sub-section (2) - (a) within six months from the date of notice where it is possible to do so, in respect of cases falling under sub-section (1); (b) within one year from the date of notice, where it is possible to do so, in respect of cases falling under the proviso to subsection (1) or the proviso to sub-section (4A)." 9. A Coordinate Bench of this Court in the case of National Building Construction Co. Ltd. Vs. Union of India; 2019 (20) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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