Show Cause Notice under Finance Act –— Demand of Service Tax -- The petitioner challenged the SCN dated 29.09.2020 issued under the provisions of the Finance Act, 1994. In the said SCN, the petitioner has been held to be restoring to willful suppression of material facts to evade payment of service tax amounting to Rs. 1,46,41,544/-. The counsel for the petitioner submitted that the petitioner had paid all the necessary service tax that was payable under the law. The respondent counsel submitted that there was no other option available to the department other than to issue the SCN dated 29.09.2020 inasmuch as the petitioner was neither present in the hearing offered nor cooperated with the authorities. The department is agreeable to give the petitioner a fresh hearing and allow the petitioner to produce all the relevant materials.

Held that:- The Hon’ble High Court directed the respondent to give a fresh hearing to the petitioner and allow them to produce all the relevant materials as may be desired to substantiate that the tax involved was duly paid by them. Further directed the petitioner to appear before the respondent on 28.03.2022. Till such hearing is given and a reasoned order is passed, no coercive action be taken against the petitioner.