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TMI Blog2022 (6) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... next date of hearing. List the matter on 26.08.2022. - W.P.(C) 6176/2022 & CM APPL. 18607/2022 - - - Dated:- 27-5-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr. Puneet Agarwal, Ms. Purvi Sinha, Mr. Wilson Joy, Mr. Ketan Jain, Mr. Chetan Kuma Shukla and Mr. Ayushman, Advs. Respondents Through: Ms. Sushila Narang, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort FYs ] 2014-2015 and 2016-2017. 3.2. Insofar as FY 2014-2015 is concerned, the liability towards service tax is quantified as Rs.78,29,179/-, whereas for FY 2016-2017, it is pegged at Rs.1,48,027/-. 4. Mr Aggarwal says that the respondents/revenue has proceeded to issue the impugned show cause notices without taking recourse to Section 73 of the Finance Act, 1994 (in short Act ). It is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents/revenue, requires adjudication. 6. As regards the tax sought to be recovered for FY 2014-2015 is concerned, the petitioner claims that a revised return has been filed which has not been taken into account by the respondents/revenue. 6.1. Ms Sushila Narang, who appears for the respondents/revenue, on the other hand, says that the revised return cannot be taken into account for the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.3. We may also note that it is Ms Narang s contention that Section 73(1) of the Act which requires issuance of show cause notice will not apply in this case. For this purpose, Ms Narang has drawn our attention to subsection (1B) of Section 73. Ms Narang submits that Section 73(1B) read with Section 87 empowers the respondents to straightaway recover the admitted tax. It is Ms Narang s conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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