9911796707
TMI Blog2021 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... arned single Judge passed in W.P.No.26356 of 2014 dated 10.02.2021. 2. The above Writ Petition was filed, challenging the impugned show cause notice No.27/2014 (ST) bearing C.No.V/15/RIS/33/2014-ADCC. Ex.-Adj.-III dated 21.08.2014 issued by the 1st respondent herein, quash the same and direct the 1st respondent to redo the adjudication in accordance with law after completion of investigation by the 2nd respondent. 3. The Writ Court, on 10.02.2021 after hearing both the parties, passed the following order: "2. It is a case of the petitioner that the petitioner was under a bona fide belief that he was not liable to pay service tax for renting of immovable property and that while the matter was pending before the second respondent, the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleted and even before completion of investigation, the 1st respondent has quantified the amount payable towards service tax. Therefore, they prayed to interfere with the impugned show cause notice and direct the 1st respondent to redo the adjudication in accordance with law. 5. By the impugned show cause notice, dated 21.08.2014, the 1st respondent directed the writ petitioners to show cause as to why: "(i) an amount of Rs. 18,57,144 (Rupees Eighteen lakhs fifty seven thousand one hundred and forty four only) (S.Tax + Edn. Cess +SHE Cess) being the service tax liability cast upon them on the rent collected from their tenants during the period from April 2009 to December 2013 as mentioned in the earlier paragraphs, should not be demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find any infirmity in the said order. We are also of the same view that no interference is required at the stage of show cause notice. 9. The appellants raised a point that the demand was quantified even when the investigation was in process. It is not for the appellants to contend that the investigation was not completed before the issuance of the show cause notice. In fact, if there were any materials available to issue the show cause notice even before the completion of investigation, the 1st respondent can issue show cause notice. In the present case, it is for the respondent to take a decision whether sufficient material is available to issue show cause notice or not and the appellants cannot have any say on this aspect. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
