2025 (4) TMI 888

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....indicated that the petitioner firm was registered under the Service Tax regime for providing restaurant services. In the year 2014, inquiry proceedings were initiated by Superintendent (Prevention), Central Excise and Service Tax and certain notices, queries and summons were issued. During the said inquiry, wherein the petitioner participated by complying with the summons, responding to the notices and appearing for personal hearing as and when necessitated by the Department. Pursuant to the inquiry, a show cause notice dated 16.10.2015/19.10.2015 was issued to the petitioner firm alleging that the services provided by the petitioner firm fell under the category 'Outdoor Catering' services and, therefore, amenable to service tax and....

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....order impugned deserves to be quashed and set aside. 6. Reliance has been placed on ATA Freight Line (I) Pvt. Ltd. Vs. Union of India and others : Writ Petition No. 3671 of 2021, decided on 24.03.2022 by the Bombay High Court, UPL Limited Vs. Union of India and another : Writ Petition No. 3063 of 2021, decided on 22.08.2023 by the Bombay High Court and M/s L.R. Sharma and Company Vs. Union of India and others : Writ Petition (C) No.13689 of 2024, decided on 20.12.2024 by the Delhi High Court. 7. Further submissions have been made that Special Leave Petition (Civil) Diary No.828 of 2023 arising out of judgement in the case of ATA Freight Line (I) Pvt. Limited (supra) has been dismissed by Hon'ble Supreme Court on 10.02.2023. 8. ....

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....scribed under the Statute to complete such proceedings. Larger public interest requires that Revenue should adjudicate show cause notice expeditiously and within the reasonable period and allowed the writ petition by quashing the show cause notice. Against the said judgement, Special Leave Petition has been dismissed by Hon'ble Supreme Court. 12. Similarly, the Bombay High Court in the case of UPL Limited (supra) observed that even in absence of provisions of sub-section (4B) of Section 73 of the Act, 1994, the Authority could not have acted oblivious to the settled principle of law that a show cause notice would be required to be adjudicated within a reasonable time depending on facts of each case and consequently, quashed the show ....