SIMPLEX INFRASTRUCTURES LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) This writ challenges a show cause notice dated 7th January, 2014. It is issued to the writ petitioner by the Commissioner, Service Tax Commissionerate, Kolkata. By this show cause notice there is a huge demand of Service Tax upon the petitioner amounting to about Rs. 34 crores together with additional cess, H.E. cess, interest and penalty under sections 73(1), 75 and 78 of the Finance Act, 1994. It appears from the said show cause notice that the computation sheets thereof were prepared on 11th October, 2010. This show cause notice for the period 1st October, 2008 to 31st March, 2010.

(2.) Mr. Mittal, learned advocate appearing for the writ petitioner challenged this show cause notice on jurisdictional grounds. He submitted that the Commissioner had no jurisdiction whatsoever to issue the show cause notice, invoking the longer period of limitation. The period of limitation at the relevant point of time was one year. Invoking the ground of wilful suppression on the part of the petitioner the longer period of limitation of five years has been invoked. He submitted that on a mere look at the documents appended to the writ petition the court would be able to form an opinion that the show cause notice was hopelessly barred by limitation, without jurisdiction and nonest.

(3.) The grounds urged by Mr. Mittal are shortly these. Earlier, three show cause notices had been issued by the department. They were issued on 2nd August, 2007, 25th June, 2008 and 17th September, 2009.