TMI Blog2021 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... SH J. VORA MR HARDIK P MODH(5344) WITH MR KP SINGH ADVOCATE FOR THE PETITIONER ORDER ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1 We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicant. 2 It appears from the materials on record that the show cause notice came to be issued to the writ applicant dated 27th August 2020. The show cause notice is at page : 154 (Annexure : 'I' to the writ application). In the show cause notice, the writ applicant was called upon to show cause as regards the following: 15. Now, therefore, M/s. EDUCOMP SOLUTIONS LTD., 506, SHALIN COMPLEX, SECTION 11, GANDHINAGAR, GUJARAT, PIN CONDE - 382011 are hereby called upon to show cause to the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er verification in a manner as provided under Section 77 of the Service Tax Rules, 1994. 3 It appears that before the writ applicant could even file his reply to the above referred show cause notice, the order in original dated 1 st September 2020 came to be passed by the Commissioner, Central GST and Central Excise, Gandhinagar Commissionerate. The operative part of the order reads thus: ORDER (i) I order to recover Service Tax ₹ 20,98,89,780/ [(Basis Service Tax of amounting ₹ 20,37,76,487/ and Education Cess of ₹ 40,75,529/ and Sec. Higher Edu. Cess of ₹ 20,37,764/ ) Rupees Twenty Crores Ninety Eight Lakhs, Eighty Nine Thousand Seven Hundred Eighty only)] for financial year 2014 15, from M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n file reply to the show cause notice, the authority proceeded to pass the final order referred to above. Mr. Modh further argued that no opportunity of hearing was given even before passing the impugned order in original. In para 3.14 of the impugned order, it has been stated that personal hearing for pre consultation of show cause notice before the issuance of same was fixed on 15th July 2020 and 4th August 2020 respectively, but none appeared. At the same time, in the very same paragraph, it has been stated that vide letter dated 24th August 2020, the writ applicant herein intimated to the department that the National Company Law Tribunal, Principal Bench at New Delhi (NCT) vide its order No.C.P.(IB) 101 (PB)/2017 dated 30th May 2017 had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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