2022 (8) TMI 1615

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....pondent : A.S.G.I., Ratnesh Lal ORDER Heard learned counsel for the petitioner, Mr. Shiv P. Shukla, learned counsel for the opposite party no.1 and Mr. Ratnesh Lal, learned counsel for the opposite parties no. 2 to 4. By means of this petition the petitioner has challenged the show cause notice issued to it under Section 73 (1) of the Finance Act, 1994 alleging evasion of service tax etc.....

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....njointly we have also read proviso to Section 73 (1) according to which where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded by reason of - (a) fraud, or (b) collusion, or (c) willful mis-statement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the Rules made thereunder which intend to ev....

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....t from the question of limitation. In this view of the matter, we are of the opinion that the ends of justice would suffice if the petitioner submits his explanation in response to the show cause notice before the concerned authority raising all pleas including on the point of limitation and jurisdiction consequent thereof, which should be considered and a decision shall be taken in respect the....