9911796707
TMI Blog2024 (6) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... n the issue of invocation of the extended period, in my view cannot form subject matter of enquiry in a writ petition and cannot be questioned by the petitioners by invoking extra-ordinary writ jurisdiction of this Court. It is true, that the Hon ble Division Bench of this Court in the case of COMMISSIONER OF SERVICE TAX VERSUS NARESH KUMAR AND COMPANY PRIVATE LIMITED AND OTHERS [ 2022 (8) TMI 993 - CALCUTTA HIGH COURT] and M/S. CENTRAL ARYA ROAD TRANSPORT ANR. VERSUS UNION OF INDIA ORS. [ 2023 (12) TMI 736 - CALCUTTA HIGH COURT] has clearly held that the extended period of limitation cannot be invoked in absence of factual finding and there should be clear allegations of wilful misstatement or suppression of fact or fraud or collusion comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the said show cause notice has been issued beyond the ordinary period of limitation. According to him, certain bald statements have been made at paragraph 4 of the said show cause notice so as to invoke the extended period as provided for in the said Act. Although, the petitioners had duly responded to the said show cause notice by filing a reply dated 17th November, 2023 and had questioned the jurisdiction and authority of the proper officer to initiate proceeding under Section 74 of the said Act beyond the extended period, the proper officer, however, by an order dated 31st January, 2024, by glossing over the same had determined liability of the petitioners by confirming the amount of Rs. 3,09,64,252/- as due and payable by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called in question by invoking the extraordinary writ jurisdiction of this Court. He submits that the judgment delivered in the case of Naresh Kumar Company Pvt. Ltd. (supra) does not assist the petitioners as the same is factually distinguishable. By placing reliance on an unreported judgment delivered by Hon ble Division Bench of this Court on 8th December, 2023, in the case of M/s. Central Arya Road Transport Anr. vs. Union of India in FMA 890 of 2023 it is submitted that the Division Bench had clarified when the extended period can be invoked. Although in the said judgment a finding has been returned that the extended period cannot be invoked in the absence of factual finding and there should be clear allegations of wilful misstatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2024. In paragraph 4.12 of the said order at page 252 of the writ petition a justification has been provided as regards invocation of the extended period. As to whether or not the proper officer had appropriately considered the petitioners response on the issue of invocation of the extended period, in my view cannot form subject matter of enquiry in a writ petition and cannot be questioned by the petitioners by invoking extra-ordinary writ jurisdiction of this Court. it is true, that the Hon ble Division Bench of this Court in the case of Naresh Kumar Company Pvt. Ltd. (supra) and M/s Central Arya Road Transport Anr. (supra) has clearly held that the extended period of limitation cannot be invoked in absence of factual finding and there s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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