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2021 (10) TMI 124 - HC - GSTJurisdiction - power of Additional/Joint Commissioner or a Commissioner to demand for service tax in excess of ₹ 50,00,000/- - applicability of CBEC circular bearing no. 1053/02/2017-CX, dated 10.03.2017 - no pre-show cause notice consultation was carried out - no hearing was given to the petitioner prior to passing of the impugned order - scope of remand order - refund of cess - Business Auxiliary Services - failure to pay service tax. HELD THAT:- The petitioner claims that the injury inflicted was further compounded by not according personal hearing to the petitioner. It is in this context that, various flaws, in the impugned order, have been pointed out by the petitioner. Issue notice to the respondent/revenue, via all permissible modes including e-mail - List the matter on 03.12.2021.
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