2022 (6) TMI 713

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....wal, Ms. Purvi Sinha, Mr. Wilson Joy, Mr. Ketan Jain, Mr. Chetan Kuma Shukla and Mr. Ayushman, Advs. Respondents Through: Ms. Sushila Narang, Sr. SC. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. We have heard the counsel for the parties briefly. 2. The record shows that although no formal notice has been issued, the counter-affidavit and rejoinder has been filed i....

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....roceeded to issue the impugned show cause notices without taking recourse to Section 73 of the Finance Act, 1994 (in short 'Act'). It is, therefore, Mr Aggarwal's contention that a show cause notice ought to have been issued before taking any steps for recovery via the impugned notices. 5. This apart, Mr Aggarwal has drawn our attention to the Annexure P-8, which is a show cause notice dated 04....

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.... Narang, who appears for the respondents/revenue, on the other hand, says that the revised return cannot be taken into account for the following reasons: (i) The revised return has not been filed electronically. (ii) The revised return has been filed beyond 90 days i.e., the period stipulated in Rule 7B of the Service Tax Rules, 1994 [in short "Rules"]. (iii) Since it is....