9911796707
TMI Blog2023 (7) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... eshow cause notice as per the relevant circular was not issued and petitioner intends to rely upon several decisions on this proposition of law - invocation of extended period of limitation - HELD THAT:- The impugned adjudication order is an appellable under the statute - The writ court cannot scrutinize the facts on the basis of which respondent authorities concerned has come to the conclusion t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this case. The petition is not entertained and is dismissed. - Md. Nizamuddin, J. For the Petitioners : Mr. Avra Majumder, Mr. Suryaneel Das, Mr. Chiranjit Pal. For the CGST Authority : Mr. K. K. Maiti, Mr. Tapan Bhanja. For the UOI : Mr. Debasish Chaudhuri, Ms. Sanjukta Gupta. ORDER 1. Heard learned advocates appearing for the parties. 2. By this writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same is an appellable order under the statute and secondly, that the allegation of the petitioner of invoking extended period of limitation is not sustainable in law in this case since it does fall within the exception under Section 73(1) of the Finance Tax Act, 1994 and further that the pre-show cause notice is not mandatory in cases which falls under those exceptions. 5. Mr. Mazumder, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice by not issuing pre-show cause notice. iv) The adjudication order in original has been passed after the petitioner contested the show-cause notice and not being satisfied with the adjudication order after participating in the impugned proceeding, now at this stage petitioner cannot turn around and challenge the impugned order of adjudication, on the ground that in spite of the show-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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