Petition Dismissed: Transportation Service Provider Advised to Appeal Due to Hearing Notification Dispute.

The HC dismissed the petition due to unresolved factual disputes concerning the lack of personal hearing opportunities in the Order-in-Original. The petitioner, involved in transportation services, contested the order citing non-receipt of hearing notifications. The court advised the petitioner to appeal to the Appellate Authority, instructing that the time spent in court be regarded as bona fide for any delay in the appeal process.

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Issues:
Opportunity of personal hearing not provided to the petitioner leading to disputed facts challenging the Order-in-Original.

Analysis:
The petitioner, engaged in the business of providing transportation services, received a notice from the Joint Commissioner regarding non-disclosure of taxable services for certain years. The petitioner raised objections, including the application of the Reverse Charge Mechanism and exemption from tax. Despite requests for adjournment, the respondent passed an order confirming a substantial demand. The Order-in-Original indicated multiple opportunities for personal hearings, but the petitioner claimed no communication was received regarding fixing the date. This conflicting information led to a disputed question of fact. The court dismissed the petition on the grounds of challenging factual elements and directed the petitioner to appeal to the Appellate Authority. The court clarified that the time spent in court should be considered bona fide by the Appellate Authority for any potential delay in filing the appeal.

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