2019 (8) TMI 969

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....sed of the two show cause notices dated 9th June, 2017 and 9th April, 2018 by holding that the Petitioner is liable to pay service tax on Reverse Charge Mechanism on import of services. 2. At the very out set, the Additional Solicitor General submitted that this Petition should not be entertained. This as there is an alternative remedy of an Appeal available under the Act to the Customs Excise and Service Tax Appellant Tribunal (the Tribunal) from the impugned order dated 29th June, 2018.   3. As against the above, Mr. Raichandani, the learned Counsel appearing for the Petitioner submits that the impugned order dated 29th June, 2018 to the extent it has confirmed the two show cause notices is breach of principle of natural justic....

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....ejudice to the Petitioner. Therefore, would not warrant any interference by this Court in its writ jurisdiction.   5. We find that the impugned order dated 29th June, 2018 has disposed of two show cause notices. So far as the show cause notice dated 9th June, 2017 is concerned, we note that it is not the grievance of the Petitioner that he was not heard on the show cause notice before it was confirmed by the impugned order dated 29th June, 2018. The only grievance urged with regard to the confirmation of the show cause notice dated 9th June, 2017 is that the submission of the Petitioner were not appropriately considered by the impugned order dated 29th June, 2018 of the Respondent No.2. On perusal of the impugned order, we find that....

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....de the impugned order dated 29th June, 2018 to the extent it has confirmed the second show cause notice dated 9th April, 2018 and restore the show cause notice dated 9th April, 2018 to the Respondent No.2 - Commissioner of CGST (Service Tax Division) for fresh disposal within a period of eight weeks from today. Needless to state after granting the Petitioner a personal hearing and complying with the principles of natural justice. 7. So far as the impugned order dated 29th June, 2018 confirming the show cause notice dated 9th June, 2017 is concerned, we see no reason to interfere with it. The Petitioner is at liberty to challenge the same in appeal before the Tribunal. 8. However, it is made clear that in case the Petitioner does file ....