https://www.taxtmi.com/caselaws?id=765755 The HC dismissed the writ petition challenging a show cause notice issued for service tax evasion. The court held that pre-consultation before issuing show cause notices is not mandatory in tax evasion cases. The extended five-year limitation period under Section 73(1) applies when proceedings are initiated on grounds of evasion, fraud, or suppression of facts, rather than the standard 18-month period. The court declined to determine whether fraud existed, leaving this factual determination to the adjudicating or appellate authority. The petition was dismissed as not maintainable due to available appellate remedies, with the court exercising judicial restraint under Article 226. en-us Tue, 28 Jan 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765755 The HC dismissed the writ petition challenging a show cause notice issued for service tax evasion. The court held that pre-consultation before issuing show cause notices is not mandatory in tax evasion cases. The extended five-year limitation period under Section 73(1) applies when proceedings are initiated on grounds of evasion, fraud, or suppression of facts, rather than the standard 18-month period. The court declined to determine whether fraud existed, leaving this factual determination to the adjudicating or appellate authority. The petition was dismissed as not maintainable due to available appellate remedies, with the court exercising judicial restraint under Article 226. Case-Laws GST Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765755