2026 (5) TMI 513

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....us by way of direction to re-do the adjudication afresh after affording an opportunity to the petitioner. 3. It is the case of the petitioner that the impugned order raising a demand upon adjudication regarding service tax by passing an order under Section 73(2) of the Finance Act, 1994, was based on information provided by the Central Board of Direct Taxes (CBDT), and in similar matters, this Court has been remitting the matter back for reconsideration in certain directions as has been done in W.P.No.11154/2023. 4. It is submitted that on the same ground, the matter may be remitted back for reconsideration. 5. It is specifically asserted that the demand raised by virtue of adjudication is not legally tenable as service rendered wo....

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....n. 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 of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Inso....