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TMI Blog2025 (5) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the opposite parties:- "(i) the Demand-cum-Show Cause Notice dated 26.04.2021 under Annexure-1 relying to Financial Year 2015-16 passed under Section 73 of the Finance Act, 1994; (ii) the Demand-cum-Show Cause Notice dated 30.06.2021 under Annexure-2 pertaining to Financial Year 2016-17 under Section 73 of the Finance Act, 1994 (iii) the Order-in-Original dated 03.07.2024 under Annexure-3; (iv) Recovery Notice dated 19.03.2025 under Annexure-4;" 3. Ms. Kananbala Roy Choudhury, learned counsel appearing for the Petitioner submitted that the Demand-cum-Show Cause Notices dated 26.04.2021 and 30.06.2021 under Annexures-1 & 2 issued allegedly for non-payment of Service Tax, led to the demand of Tax, Interest and Penalty. Suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.03.2025. The said Acknowledgement Receipt is reproduced hereunder:- "The Order-in-Original No.25-26/CCE/S.TAX/RKL/2024-25 dated 03.07.2024 issued by the Commissioner, GST & Central Excise, Rourkela Commissionerate, Rourkela vide File No.- V(15)202/S.Tax/Adjn/Commr/RKL/2021/6363-A dated 03.07.2024 could not be served to the Notice by the Postal Department citing "insufficient address". Thus, the said OIO was sent to the Superintendent, GST & Central Excise, Rourkela-II Range for serving of the same vide letter C. No. V(15)06/Adjn/Tech/RKL-I/2019/6005 dated 17.10.2024 by the Assistant Commissioner, GST & Central Excise, Rourkela-I Division. The Officers of Rourkela-II Range tried to serve the same, however, the same could not be served b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve that the Demand-cum-Show Cause Notices dated 26.04.2021 and 30.06.2021 and the Order-in-Original dated 03.07.2024 were never served on the Petitioner. 5.1 To appreciate the fact, Ms. Kananbala Roy Choudhury, learned Advocate laid stress on the Form-26AS of the Income Tax Department. Said document reveals that the address of the Petitioner is not the same as reflected in the Show Cause Notices and the Order-in-Original. Further scrutiny of documents forming part of the writ petition indicates that the address shown in the Registration Certificate issued on 22.07.2022 to the Petitioner by the Goods and Services Tax Authorities does not tally with the address depicted in the Order-in-Original dated 03.07.2024. 6. Under such premise, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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