Petition Dismissed Due to Non-Compliance and Alternative Remedy; No Violation of Natural Justice Found.

The HC dismissed the petitioner's writ application challenging the Order-in-Original and demand-cum-notice to show cause, citing non-compliance with procedural requirements. The court found no violation of natural justice principles, as the petitioner failed to respond to the SCN or attend hearings. The court emphasized the availability of an alternative remedy under the Act, rendering the writ application non-maintainable. All pending interlocutory applications were closed.

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Issues involved:
The issues involved in this case are the issuance of a writ for setting aside an Order-in-Original, quashing a demand-cum-notice to show cause, and seeking a direction for a fresh order based on submissions made by the petitioner.

Writ for setting aside Order-in-Original:
The petitioner, engaged in civil contract work, contested the imposition of service tax for the financial year 2016-17, citing exemption under notification No. 25/2012-ST. Allegations of non-registration and non-payment of service tax led to a demand-cum-show cause notice. The petitioner submitted replies and documents via email, but failed to attend a subsequent personal hearing. The adjudicating authority passed the Order-in-Original without considering the petitioner's submissions, leading to the writ application.

Quashing demand-cum-notice to show cause:
The demand-cum-notice to show cause issued by the respondent was challenged by the petitioner on grounds of non-compliance with principles of natural justice. The petitioner argued that the failure to consider their submissions and documents submitted earlier warranted setting aside the demand-cum-notice.

Direction for a fresh order:
The petitioner sought a direction for the adjudicating authority to pass a fresh order, taking into account the submissions and documents provided by the petitioner in response to the allegations. The petitioner contended that the failure to consider their earlier submissions led to a violation of natural justice principles.

Judgment Summary:
The court noted that the petitioner failed to respond to the show cause notice or attend multiple personal hearing dates despite opportunities provided. The court found that the petitioner's earlier submissions were pre-SCN queries and not a response to the show cause notice. The court determined that the principle of natural justice was not violated as the petitioner did not fulfill the requirements of responding to the SCN or attending the hearings. The court held that the writ application was not maintainable due to the availability of an alternative remedy under the Act. Consequently, the court dismissed the application and closed any pending interlocutory applications.

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