2022 (1) TMI 1129

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....rishnan 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.GEXCOM/ADJN/ST/2126/2021- CGST-DIV-PUR-COMMRTE-....

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....ce 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 Section 73(1) of the said Act since the said noticee wilfully supp....

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....epartment 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 above decisions and provisions are not attracted and why no case was made f....