2022 (1) TMI 1129

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....For the Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER Mrs.Hema Muralikrishnan, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 3. The petitioner has challenged the impugned Show Cause Notice dated 22.10.2021 bearing reference C.No.GE....

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.... the extended period of limitation. In the Impugned notice it is stated inter-alia as follows:- "It would be evident from the foregoing that had the investigation not been conducted, the fact of providing such service by the said noticee would have remained unearthed. Hence, the extended period of 5 years is invocable for issuing show cause notice to the said noticee as per proviso to Sec....

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....gation. Even if such particulars are not included in the notice, the Department should be in a position to justify and / or substantiate its allegation of suppression of material facts on the part of the noticee." 6. The learned counsel for the petitioner has also drawn my attention to proviso to Section 73 of the Finance Act, 1994. However, the petitioner has not explained on facts how the abo....