HC quashes service tax notices issued after lapse of 10 years

Satish Ch. Das & Co. Vs Commissioner of Central Excise & Customs (Orissa High Court) 1. Both the petitions have been filed by the same Petitioner and arise in similar set of facts. They are accordingly being disposed of by this common judgment. 2. In W.P.(C) No. 23950 of 2017, the challenge is to the notice dated 23rd April, 2007 and letter dated 30th October, 2017 issued by the Department asking the Petitioner to appear personally in connection with an earlier Show Cause Notice (SCN) issued by the Commissioner on 23rd April, 2007. That SCN was in connection with the case of the Depart...