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2021 (5) TMI 287 - HC - Service TaxPrinciples of natural justice - service of order in original - levy of service tax - refund of amount paid under protest - HELD THAT:- This Court is of the view that the dispute, as to whether the petitioner was earlier communicated or not communicated the order dated 20.3.2017 cannot be considered by this Court in writ jurisdiction, particularly when it has been recorded in Annexure 11 that the same was earlier delivered to the petitioner at their business address as well as residential address. However, if the petitioner is disputing the delivery, it is for the petitioner to demonstrate the same before the appropriate authority. This Court is not inclined to entertain the present writ petition against the order in original dated 20.3.2017 Accordingly, the present writ petition is dismissed as not maintainable.
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