BNP PARIBAS GLOBAL SECURITIES OPERATIONS PRIVATE LIMITED REP BY ITS CHIEF ADMINISTRATIVE OFFICER Vs. ASSISTANT COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) Heard Mr.Joseph Prabakar, learned counsel for the petitioner and Mrs.Aparna Nandakumar, learned Senior Panel Counsel appearing on behalf of the respondent.

(2.) The petitioner has filed this writ petition challenging a show cause notice issued by the respondent dated 19.10.2017 and directing the respondent to refund the amount due to the petitioner.

(3.) Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the Revenue raised a preliminary objection with regard to the maintainability of the petition, contending that the impugned proceedings being a show cause notice, the petitioner should be directed to submit a reply to the notice and participate in the adjudication process. At the first blush, the contention advanced by the learned Senior Standing Counsel appears to be an acceptable proposition, but, on a closure scrutiny of the factual position of the instant case, has convinced me to entertain the writ petition as the petitioner's claim for refund is sought to be denied, on the ground that it is barred by limitation.