HC quashes Notice for personal hearing sent after almost 10 years of SCN

Coventry Estates Pvt. Ltd. Vs Joint Commissioner CGST and Central Excise (Bombay High Court) The petitioner is a works contractor undertaking works in SEZ. It received a refundable deposit. Revenue termed it as advance and sought to levy service tax on it. Investigation started in 2009 and culminated into a show cause notice dated 16.03.2012. The petitioner filed a detailed reply on 24.01.2013. No action was taken by the revenue thereafter. In the mean time, on 18.04.2015, the petitioner was amalgamated. A notice for personal hearing was sent after almost 10 years seeking to adjudicate the sai...