2022 (2) TMI 959

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.... C.Saravanan For the Petitioner : Mr.Joseph Prabakar For the Respondents : Mr.Rajendra Raghvan Standing Counsel ORDER The petitioner has challenged the impugned show cause notice dated 23.10.2019 primarily on the ground that the impugned show cause notice was issued to five different persons merely on the ground that the registered premises of each of the co-noticees are having common ....

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....and W.M.P.No.12788 of 2017 dated 09.02.2018 (ii) HITACHI POWER EUROPE GMBH Vs. C.B.I. & C, 2019 (27) G.S.T.L12(MAD) in W.P.No.30456 of 2018 and W.M.P.No.35527 of 2018, dated 02.04.2019. 5. Learned counsel for the petitioner has also placed reliance on the decision of the Division Bench of the Delhi High Court in AMADEUS INDIA PVT.LTD. Vs. PR.COMMR.OF C.EX., S.T. & CENTRAL TAX 2019 (25)....

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.... Paid by Cash in ST-3 Short Paid S.Tax CENVAT Credit Wrongly availed in ST-3 that has to be paid in cash along with interest M/s.Brilliant 04/14 to 06/17 14,69,54,649 3,20,31,532 17,89,86,181 5,61,32,889 12,28,53,292 1,65,52,989 M/s.V4U Company 04/16 to 06/17 5,33,99,152 2,61,65,904 7,95,95,056 82,22,254 7,13,72,802 1,63,09,854 M/s.V4U Firm....

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....use proceedings. However, by that itself would not impugned show cause proceedings initiated against the petitioner would be either illegal or without jurisdiction. The show cause proceedings initiated under Section 73 of the Finance Act, 1994 seeking to demand tax which was allegedly not paid, show cause proceedings cannot be allowed to be scuttled in the light of the above circular. In any event....