https://www.taxtmi.com/caselaws?id=258407 A writ petition against a show cause notice and a speaking adjudication order was held not maintainable where an efficacious statutory appeal was available and the petitioner had already participated on merits. The Court treated disputes over CENVAT credit, factual disclosure, and adequacy of returns as matters for appellate scrutiny rather than writ interference. The plea of limitation under Section 73(1), including the extended period for suppression of facts, was also found unsuitable for writ adjudication because it depended on disputed facts concerning disclosure in ST-3 returns and alleged withholding of material facts. The petition was dismissed, leaving limitation and merits open for decision in appeal. en-us Fri, 13 Mar 2015 00:00:00 +0530 Thu, 14 Jan 2016 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258407 A writ petition against a show cause notice and a speaking adjudication order was held not maintainable where an efficacious statutory appeal was available and the petitioner had already participated on merits. The Court treated disputes over CENVAT credit, factual disclosure, and adequacy of returns as matters for appellate scrutiny rather than writ interference. The plea of limitation under Section 73(1), including the extended period for suppression of facts, was also found unsuitable for writ adjudication because it depended on disputed facts concerning disclosure in ST-3 returns and alleged withholding of material facts. The petition was dismissed, leaving limitation and merits open for decision in appeal. Case-Laws Service Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258407