2021 (7) TMI 1045

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....e. Respondents Through Mr. Harpreet Singh, standing counsel for the Revenue. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 09th March 2021 passed by Commissioner Central Goods and Service Tax, Delhi East confirming the demand of service tax and penalties amounting to Rs. 2....

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....et it had neither appeared before the respondent Department nor any documents had been filed on its behalf. It was only after the respondent-Department contacted the petitioner's auditor, that he appeared and made a statement. Later also efforts were made to serve the petitioner with notices, however, the petitioner was not available at the given address. 5. However, keeping in view the fact th....