2021 (6) TMI 796

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....Justice V.PARTHIBAN For the Petitioner : Mr.S.Jaikumar For the Respondents : Mr.Hema Muralikrishna Standing Counsel ORDER The matter is taken up through web hearing. The case of the petitioner is that they are owners of the Shopping Complex known as Chennai Citi Centre located at No.10 & 11, Radhakrishnan Salai, Mylapore, Chennai - 600 004. The Centre has entered into various lease ....

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....calculated on the basis of the charges paid by the petitioner to the TANGEDCO and the amount would be reimbursed by the lessees. 2. While the matter stood thus, a show cause notice was issued on 31.12.2020 demanding Service Tax to the tune of Rs. 1,94,78,868/- in respect of the electricity charges collected from the petitioner's lessees and further Service Tax to the tune of Rs. 18,18,576/-....

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.... any adverse order is passed, then it is open to the petitioner to work out their remedies in a manner known to law. It is certainly not open to the petitioner to challenge the show cause notice itself before this Court and make an attempt to convince this Court on the factual submissions as to the maintainability of the show cause notice. Such course is certainly not legally open to the petitione....