2019 (7) TMI 832

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....ingh., Advocate for Sri. D.C. Prakash., Advocate) Respondent (By Sri. Shivayogiswamy., Advocate) ORDER The petitioners have challenged the show cause notice dated 21.04.2017 at Annexure-B and order in original dated 24.01.2018 at Annexure-A passed by the respondent inter-alia seeking for other consequential reliefs. 2. The Petitioner No.1 is a partnership firm represented by Petitioner....

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....ould contend that no fair opportunity was provided to the petitioners to put forth their submissions more particularly, when the show-cause notice was issued beyond the period of limitation prescribed under Section 73 of the Act. Secondly, it was argued that the adjudicating authority/respondent had no jurisdiction to invoke Section 73 of the Act in the transactions involved in the turnover of mor....

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....ting Authority, the admission of tax liabilities has been made after availing the reasonable opportunity provided. No good grounds found in the rectification application, same has been dismissed, which cannot be found fault with. Hence, he seeks for dismissal of the writ petition. 7. I have carefully considered the rival contentions of the parties and perused the material on record. 8. The g....

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.... a reference is also made to the circular dated 10.03.2017 issued by the Central Board of Excise and Customs to emphasize that fair opportunity of hearing has to be granted to the assessee. It is also the grievance of the petitioner that the said point has not been addressed by the Adjudicating Authority while dismissing the rectification application. It is well settled that admission of the tax l....