SUNDER SYSTEM PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Present writ petition has been filed seeking quashing of the adjudication proceeding initiated by the impugned show-cause notice dated 25th November, 2011 and the hearing notice dated 09th August, 2017 as well as the subsequent corrigendum dated 20th September, 2017 primarily on the ground that the adjudication proceeding had become barred by limitation in view of the limitation period of one year for adjudication from the date of the show-cause notice prescribed under Clause (b) of sub-section (4B) of Section 73 of the Finance Act, 1994. The petitioner also seeks refund of an amount of Rs. 1,13,56,468/- along with interest from the date of deposit. During the pendency of the petition, respondent no.2 has issued the impugned corrigendum dated 20th September, 2017 for changing the jurisdiction of the respondent no.3 to the Central Tax Officer/respondent no.2, who according to the petitioner, is not an officer under the Finance Act.

(2.) From the written submissions filed by the Union of India (UOI), it is apparent that the petitioner had filed a reply dated 22nd February, 2012 to the show-cause notice dated 25th November, 2011 and for which, the hearing was conducted and concluded on 12th February, 2015, but no order was communicated to the petitioner. The relevant portion of the written submissions filed by respondent nos. 2 and 3 is reproduced hereinbelow:-

(3.) Learned counsel for the petitioner submits that a limitation period of one year for adjudication of show-cause notice had been prescribed by the amendment made by the Finance (No.2) Act, 2014 w.e.f. 06th August, 2014 and the said limitation had been violated in the present case.