2026 (3) TMI 202

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....r the present. 2. The petitioner has called in question the validity of the Orders-in-Original at Annexures-A, B and C, contending that the orders are passed raising demand of service tax solely on the basis of inputs received from the Central Board of Direct Taxes, whereby the records relating to income tax returns are stated to have indicated sales/gross receipts from services. Attention is drawn to para-3 of the order. 3. It is submitted that this Court in W.P. No. 11154/2023 and connected petitions, wherever demand for service tax was raised on the basis of information from the income tax returns, has remitted the matter for fresh consideration with certain directions and the petitioner submits that the present petition may also b....

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....id down by the Apex Court? 11. It is also clarified that disposal of present petitions must not be construed as having adjudicated any of the contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the same may be filed upon matter being relegated as noticed above. 13. Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms....