9911796707
TMI Blog2023 (12) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... income-tax department, authority concerned initiated an independent investigation into the matter. In the course of the investigation it examined the records and documents of the firm including its audited balance-sheet etc. On the basis of these materials the authorities concerned was of the view that there was a short deposit of service tax for the financial years to the tune of 7,43,625/- for the financial years 2014-15, 2016-17 and 2017-18. Time Limitation - HELD THAT:- There are substance in the submission of the learned counsel for the respondent authorities that the proceedings for recovery of service tax under the prior legislation (since repealed) is saved by operation by section 174 sub-clause (2) of the Act of 2017. Sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant/assessee in response to the impugned show cause-cum-demand notice. 2. A show cause notice dated 19.08.2020 was issued by the first respondent being the Assistant Commissioner of Central Goods and Services Tax and CX Siliguri Division, Siliguri for short payment of service taxes for the financial years 2014-15, 2015-16, 2016-17 and 2017-18. Writ petitioner had responded to the said show cause notice alleging the same is not maintainable both in law and in fact. He had prayed for a personal hearing. When date was fixed for personal hearing, petitioner assailed the show cause notice, inter alia, on the ground that the same is time barred. After hearing the parties learned Single Judge declined to interfere in the matter and directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made at the Bar. A show cause notice may be challenged at the inception in very rare cases e.g. when the authority concerned lacks jurisdiction to issue the notice. 6. Dr. Barik, learned Counsel has strongly contended that the notice is based on TDS furnished before the income-tax authority and nothing more. Hence, it is untenable in law. 7. We have perused the contents of the show cause notice. The averments in the notice give a different picture. Being alerted by the TDS deposited with the income-tax department, authority concerned initiated an independent investigation into the matter. In the course of the investigation it examined the records and documents of the firm including its audited balance-sheet etc. On the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars 2014-2015, 2015-2016 and 2017-2018 shall be deemed to have been instituted and continued under the repealed law and cannot be pre-empted with reference to the time frame under section 74 (10) of the Act of 2017. Hence, the impugned show cause notice cannot be said to be ex facie without jurisdiction or time barred. 12. We are also not impressed by the issue that a combined show cause notice cum demand notice discloses a foreclosed mind. The show cause notice was issued upon the appellant assessee after an independent investigation and the recitals therein merely indicate materials which give rise to a reasonable belief in the mind of respondent no. 1 with regard to short payment of service tax and other dues. It would be incorrect to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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