2022 (3) TMI 1369

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....-<br>Service Tax<br>HON&#39;BLE THE CHIEF JUSTICE MR. AKIL KURESHI AND HON&#39;BLE MR. JUSTICE UMA SHANKER VYAS For Petitioner: Mr. Anurag Kalavatiya ORDER The petitioner has challenged a show cause notice dated 14/10/2021 issued by the Assistant Commissioner of Central Goods and Service Tax Division-F, Bharatpur calling the petitioner why service tax amounting to Rs. 46,61,707/- should n....

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....easons:- Firstly this petition is directed against the show cause notice and in this adjudication process is still not over. It is true that even against the show cause notice this Court would entertain the writ petition if jurisdiction question is raised. In other words, if the authority issuing show cause notice has no jurisdiction to levy a tax, this Court would not insist on the assessee su....