TaxTMI 
TaxTMI 
2024 (5) TMI 202
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....j Bhatt for the petitioner has tendered draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. Since the issue involved in all the three petitions is common, they have been heard together and would be disposed of by this common order. For the sake of convenience, facts are recorded from Special Civil Application No. 21738 of 2023. 3. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the order passed by the appellate authority dismissing the appeal of the petitioner on the ground of limitation. 4. The brief facts of the case are as under. 4.1 The petitioner was running business of goods transport agency with Mahindra Logistics Pvt. Ltd. as ....
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.... (TDS) for F.Y. 2015-16 and 2016-17, inquiry was made by the respondent by issuing aforesaid letters and show-cause notice. 4.7 It is the case of the petitioner that petitioner could not reply to either of the letters or show-cause notice due to COVID-19 pandemic situation prevailing at the relevant point of time. Moreover, it is also the contention of the petitioner that he was having diabetes and premorbid condition and could not reply to the show-cause notice issued by the respondent. 4.8 The petitioner has also contended that he was affected during the second wave of COVID-19 and had to undergo treatment since February, 2021 and was advised not to leave his residence. Thereafter, the petitioner was seriously infected in the month ....
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....However, according to the petitioner, without considering the same, respondent has passed the impugned order dated 13th April, 2022. 4.11 Being aggrieved by the aforesaid order and action on part of the respondent authorities, petitioner approaches this Court by filing the present petition. 5. Learned advocate for the petitioner Mr. Bhatt submitted that the respondent authority had no jurisdiction to issue the show-cause notice under the provisions of the Finance Act, 1994 for levy of service tax as the cause of issuance of such show-cause notice is on the basis of the information retrieved from the Income Tax Department for the year 2016-17 and 2017-18 and Form 26AS (TDS). It was submitted that the respondent Department without verif....
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....ioner has also not filed appeal within the period of limitation and therefore, this Court should not interfere by condoning the delay which the appellate authority could not have condoned. Reliance was placed on the decision of the Apex Court in the case of Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited [AIR 2020 SC 2819]. 6.1 Relying on the aforesaid decision, it was submitted that all the petitions are required to be dismissed as the petitioner has failed to approach the appellate authority within the period of limitation. 6.2 With regard to assumption of jurisdiction for issuance of show-cause notice issued by the respondent authority, it was submitted that the respondent has issued the ....
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.... 1961. 7.1 On perusal of the facts and the documentary evidence placed on record, it is apparent that the notice issued by the respondent authority was not received by the petitioner and therefore, the petitioner could not file reply. 7.2 It is true that this Court cannot condone the delay which the appellate authority could not have condoned in view of the decision of the Apex Court in case of Glaxo Smith Kline Consumer Health Care Limited (supra). However when the show-cause notice issued by the respondent is without jurisdiction and the same is challenged before this Court, this Court while exercising jurisdiction under Article 226 of the Constitution of India, would examine as to whether the respondent authority had jurisdiction t....