Service tax show cause notices left for departmental adjudication, with reply and hearing rights preserved.

Writ petitions challenging service tax show cause notices were not examined on the tax merits; the court directed the petitioner to pursue adjudication before the departmental authorities. Those authorities were instructed to consider the earlier cited decisions, grant an opportunity to file a reply and be heard, and pass orders within three months. The effect was that the dispute over the notices was left for departmental determination rather than writ adjudication.

---

---

Issues: Whether the writ petitions challenging the show cause notices under the service tax regime required adjudication by the writ court, or whether the petitioner should be directed to pursue adjudication before the departmental authorities in light of earlier decisions.

Analysis: The petitions were not decided on the tax liability on merits. The petitioner was directed to approach the departmental authorities for adjudication of the show cause notices, and those authorities were directed to pass orders within three months after considering the earlier cited decisions and after granting an opportunity to file a reply and to be heard.

Outcome: The writ petitions were disposed of by directing departmental adjudication of the show cause notices.

---