2022 (5) TMI 570

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....e issued in the year 2017 was based on the same cause of action. The earlier show cause notice was adjudicated by the Authority and the proceedings were dropped. The petitioner cannot be vexed on the basis of the same cause of action twice. According to the learned Counsel, the same would not be in consonance with Article 20(2) of the Constitution of India and (ii) the Department cannot take advantage of extended period of lockdown once the similar issue has been adjudicated by the Authority. 3. The learned Advocate, to buttress his submissions, refers to the order passed by the Authority while adjudicating the earlier show cause notice. According to him, the period of present show cause notice and the earlier show cause notice ....

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....s 2014-15. Both the show cause notices do not overlap. Earlier show cause notice was with regard to the payment of service tax whereas the present show cause notice deals with the erroneous assessment of a CENVAT credit. As the period of both the show cause notices are different, the earlier order passed, would not be an impediment to the Department to issue present show cause notice. 5. This Court is slow to exercise its writ jurisdiction in a challenge to the show cause notice. This Court would exercise its writ jurisdiction under Article 226 of the Constitution of India in challenge to show cause notice in exceptional cases and the show cause notice issued is without jurisdiction. 6. The party against whom the show cause notice is ....