2021 (2) TMI 853 - MADRAS HIGH COURT - Service Tax

Head Note / Extract:
Principles of Natural Justice - respondent herein has merely inform the petitioner that on verification of the records it was found that the petitioner was not registered for paying service tax - Construction of Residential Complex Service - HELD THAT:- There is no order that has been passed by the 3rd respondent for it to be quashed or set aside. It further appears the 3rd respondent sent several reminders to the petitioner on 26.2.2013, 04.03.2013 and thereafter issued summons to the petitioner. Meanwhile, the petitioner has furnished some of the details and has applied for a centralised registration on 13.1.2013 under the category for “Construction of Residential Complex Service”. Since the petitioner is admittedly liable to tax and has obtained centralised registration, it is for the department to investigate and issue appropriate notice and in case there was non-payment of tax by the petitioner. Petition dismissed.