https://www.taxtmi.com/caselaws?id=448869 The HC dismissed the petition as withdrawn, allowing the petitioner to address the show cause notice within 30 days before the Adjudicating Authority. The petitioner reserved the right to argue the applicability of the extended limitation period under Section 73 of the Finance Act, 1994. The court clarified that it did not evaluate the merits of the case, and the time spent on the petition would not affect the limitation period under Section 73(4B)(b). The adjudicating authority was directed to consider the petitioner's arguments, including the extended period of limitation, after a personal hearing. en-us Mon, 29 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 07:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448869 The HC dismissed the petition as withdrawn, allowing the petitioner to address the show cause notice within 30 days before the Adjudicating Authority. The petitioner reserved the right to argue the applicability of the extended limitation period under Section 73 of the Finance Act, 1994. The court clarified that it did not evaluate the merits of the case, and the time spent on the petition would not affect the limitation period under Section 73(4B)(b). The adjudicating authority was directed to consider the petitioner's arguments, including the extended period of limitation, after a personal hearing. Case-Laws Service Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448869