TaxTMI 
TaxTMI 
2023 (1) TMI 941
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.... under Article-226 read with Article-215of the Constitution of India praying for adjudicating the legality and validity of the order dated 25.03.2022 issued by the respondent No.5 and order dated 16.11.2022 issued by the respondent No.3 as well as the entire proceeding contained therein. Also violation of the provisions of the Finance Act, 1994 as well as the Rules made thereunder and the relevant circular under No.1053/02/2017-CX dated 10.03.2017 and further for non-consideration of the provisions contained in Clause-14 of the Mega Exemption notification No.25/2012 dated 20.06.2012 by the respondent No.3. [3] The fact of the case in brief is that the petitioner executed several contractual works under the N.F. Railways within the State of....
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....njustice to the petitioner. Hence, the present petition has been filed by the petitioner. [6] Mr. S. S. Deb, learned senior counsel assisted by Ms. A. Chakraborty, learned counsel appearing for the petitioner has submitted that the petitioner had never executed any contractual works in the State of Tripura, rendering himself liable to be assessed under service tax etc. within the State of Tripura, the respondent No.5 did not have any jurisdiction to issue the summons dated 07.03.2022 and the petitioner bona fide believing that the same was issued under a mistake of fact and hence, did not reply to the same. [7] Thereafter to the utter shock and surprise of the petitioner, the respondent No.5 in a most illegal and arbitrary and unreasonabl....
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.... vide Notification 9/2016-Service Tax with effect from 1 March, 2016...." [9] The petitioner was served with a notice dated 25.02.2022 by the respondent No.4 regarding service tax returns for the Financial Year-2016-17 and thereafter, a demand cum show cause notice dated 19.04.2022 was issued by the Principal Commissioner, CGST & Central Excise Commissionerate, Guwahati i.e. the respondent No.2 herein calling upon the petitioner to show cause as to why service tax amounting to Rs.2,70,27,400.50/- only for the period of Financial Year 2016-17 should not be demanded and recovered from him under Proviso to Section-73(1) of the Finance Act, 1994 read with Section-174(2) of the Central Goods and Services Act, 2017. [10] On 21.04.2022, just aft....
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..... The respondent No.2 passed the final order on 21.09.2022 holding that on scrutiny of the records available it is found that the petitioner was basically providing work contract job to the N.F. Railways as a main contractor and for the financial year 2016-17, it had executed contract work for the value of Rs.18,01,82,670/- to the N.F. Railway which is exempted under the Mega Exemption Notification No.25/2012 dated 20.06.2012. [13] Be it stated herein that as per Clause-14.3 of the Circular under No.1053/02/2017-CX dated 10.03.2017, at least three opportunities of personal hearing should be granted by the authorities before the final adjudication of a matter. In the present case, only two opportunities were given o n 16.09.2022 and 29.09.2....