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    <title>2022 (8) TMI 1542 - CALCUTTA HIGH COURT</title>
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    <description>The HC of Calcutta affirmed the decision to not entertain the challenge against the show cause notice for service tax. It directed the Adjudicating Authority to involve the Executive Engineer from the Public Works Department in the adjudication process. The authority must issue a notice, conduct a personal hearing with both parties, and complete the process within eight weeks, prohibiting coercive action against the appellant. The Public Works Department cannot raise the issue of limitation. The Court&#039;s decision ensures a fair and transparent resolution, safeguarding the interests of all parties and upholding natural justice and procedural fairness.</description>
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