2023 (1) TMI 578

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....etitioning assessee. 2. In this context, it may be relevant to set out the salient part of the order dated July 25, 2022: "The challenge in this petition is to an order dated May 25, 2022. In effect, the impugned order finds the writ petitioner liable to pay service tax in excess of Rs.1.45 crore together with interest and penalty. There is no dispute that an appeal lies from the impugned order. However, the writ petitioner submits that the order was passed without affording the petitioner any opportunity of hearing. In particular, the Court's notice is drawn to paragraph 3 of the impugned order and the reference therein to notices dated April 7, 2022, April 22, 2022 and April 29, 2022 which were apparently served on the writ petition....

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.... April, 2022 were not received by the assessee. It was, in such circumstances, that the writ petition was entertained despite noticing that the petitioner had a right of appeal against the order impugned. 5. Ordinarily, when an order assailed, which is otherwise amenable to appeal, is found to be contrary to the principles of natural justice or without jurisdiction or patently absurd, the writ court may not exercise the usual self-restraint in guiding the complainant to the appellate forum and entertain the writ petition itself. This is because the merits of the matter are scarcely required to be gone into such a scenario, particularly if the order impugned is found to be in breach of the principles of natural justice. 6. Since the orde....