TMI Blog2024 (8) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... Kousik Roy, Advocate. For the Respondent(s) : Mr. Bidyut Majumder, Dy. S.G.I., Mr. Soumya Chaudhury, Advocate. ORDER PER Heard Mr. Amit Goyal, learned counsel for the petitioner, appearing virtually assisted by Mr. Kousik Roy, learned counsel appearing physically. 2. The writ petition is directed against the order in original dated 12.07.2024 passed by the Assistant Commissioner (Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from service tax under Clause-13 of the Notification No. 25/2012 dated 20.06.2012. 4. Learned counsel for the petitioner further submits that the impugned order suffers from violation of principles of natural justice as the respondent No.2 failed to consider all the documents on record including the submission made by the petitioner on 22.05.2023. Since the very leviability of the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate authority who may be directed to consider it in accordance with law. 6. Mr. Bidyut Majumder, learned Deputy S.G.I. appearing for the respondent-Union of India and Mr. Soumya Chaudhury, learned counsel appearing on behalf of Mr. Paramartha Datta, learned counsel for the respondent-Revenue submit that the writ petitioner has straightway approached this Court against the order in origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with law. 9. Since this is the second round of litigation, the appellate authority would endeavour to decide the appeal within a reasonable time preferably within 3(three) months from the date of filing of the appeal along with a copy of this order. It would be open for the petitioner to make a prayer for interim protection before the appellate authority which may also be dealt with in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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