2018 (8) TMI 1581

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....mesh Chandra Shukla ORDER Heard Sri Shambhu Chopra, learned counsel for the petitioner and Sri R.C. Shukla, learned counsel representing the respondents. Petitioner has invoked the writ jurisdiction of this Court directly against the adjudication order in original dated 19.09.2017 passed by the Assistant Commissioner of CGST and Central Excise Division, Raebareli. Sri Ramesh Chandra Sh....

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....ithin the territorial jurisdiction of the Court, the said court will have jurisdiction to take cognizance of the matter. In the present case at least part of the cause of auction had arisen at Fatehpur within the territorial jurisdiction of the Allahabad High Court. The contention of learned counsel for the petitioner is that the levy and imposition of Rs. 45,09,352/- as service tax, penalty....

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....e Tax Department was later on surrendered by the petitioner long back on 14.01.2016. He has further submitted that in fact the petitioner was doing civil work at Mumbai in the name and style of M/s Sahil Enterprises, a proprietorship firm and that firm is not registered with the Service Tax Department. Learned counsel for the petitioner has, therefore, submitted that there was no occasion to impos....

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.... period for filing an appeal under the Act is three months. We, therefore, condone the delay, if any, in filing the appeal. In case the appeal is filed by the petitioner within a month from today, the same shall be heard and decided after giving an opportunity of hearing to the petitioner in accordance with law within next three months. For a period of four months from today or till the disposa....