M/S. COMPUTER EXCHANGE PRIVATE LIMITED & ANR Vs. THE PRINCIPAL COMMISSIONER OF CGST & CX, KOLKATA SOUTH COMMISSIONERATE

JUDGEMENT

(1.) This intra-Court appeal is directed against the order dtd. 23/9/2022 in W.P.A. No.21202 of 2022 by which the learned Single Bench declined to grant interim order and aggrieved by the same, the appellants are before us.

(2.) The writ petition was filed by the appellants challenging the order in original dtd. 27/7/2022, passed by the Principal Commissioner of CGST and CX, Kolkata South. The respondents issued show cause cum demand notice dtd. 29/12/2020 invoking the extended period of limitation and directing the appellants to show cause as to why an amount of Rs.3,78,40,454.00 being the service tax payable for the financial years 2015-2016 to 2017- 2018 (upto June, 2017) shall not be demanded and also why appropriate interest should not be charged and penalty and late fee should not be demanded.

(3.) The appellants filed a reply to the show cause notice on 18/1/2021 raising a preliminary objection as regards the validity of the show cause notice invoking the extended period of limitation.