Debangsu Basak, J. - (1.) A show cause-cum-demand notice dated August 8, 2016 is under challenge in the present writ petition.
(2.) Learned Advocate for the petitioner submits that, although the petitioner has replied to the show cause notice, the same has not been disposed of till date. He submits that, the authorities have invoked the extended period of limitation as would appear from the impugned show cause-cum-demand notice. He submits that, if a claim made by the Department in the show cause notice is barred by limitation, then such show cause notice has to be treated without jurisdiction and a writ petition is in respect thereof is maintainable. In support of such contention, he relies upon (Jiyajeerao Cotton Mills Ltd.-Versus- Income Tax Officer & Ors, 1977 107 ITR 253). He relies upon an unreported decision of the Court dated May 5, 2016 rendered in WP No. 1280 of 2001 relating to Section 147 of the Income Tax Act, 1961 and submits that, in the facts of the present case where the impugned show cause notice records that, the petitioner had filed the monthly returns, the question of suppression does not arise. Therefore, the authorities could not have invoked the extended period of limitation envisaged under Section 11A(4) of the Central Excise Act, 1944. He submits that, the period involved is of 2011 to 2014. The impugned show cause notice was issued on March 31, 2016.
(3.) The Department is represented.;