2019 (11) TMI 441

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....a Khandeparkar i/b AZB and Partners for the petitioners Mr. Pradeep Jetly a/w Mr. J.B. Mishra for the respondents P.C. 1. This petition under Article 226 of the Constitution of India challenges recovery notices issued to the petitioners in respect of the alleged non-payment of service tax dues under the Finance Act, 1994. The alleged dues of service tax are of respondent no.4 M/s. Photoli....

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....India Pvt. Ltd. had passed a Board Resolution on 29th March, 2011, which inter alia provides that the petitioners would be liable for the tax liabilities of respondent no.4 - M/s. Photolibrary India Pvt. Ltd. It is on the basis of the above and in the belief that by virtue of take over of companies in Australia it is the petitioners, who are liable for the dues of respondent no.4. 4. The petiti....

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....ause notices i.e. the impugned communications herein within a period of 15 days from today. The Commissioner of CGST and CE would pass an appropriate order on the representation by following due process of law including the principles of natural justice. 6. Needless to state the Commissioner of CGST and CE would decide the dispute as expeditiously as possible. If the order of the Commissioner o....