2023 (2) TMI 140

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....t, order or direction, directing upon the Respondents, morefully Respondent No. 1 to show cause as to how the Appeal of the petitioner could be dismissed on the ground of non-deposit of mandatory pre-deposit, after having heard the Appeal on merits and without providing any instructions / assistance to the petitioner for making pre-deposit, when admittedly the petitioner is a non-registered dealer under the Service Tax Act. b. Consequent upon showing cause, if any, and on being satisfied that the Respondent No. 1 could not have dismissed the Appeal of the petitioner, without providing any instruction / assistance to the petitioner for making pre-deposit, when admittedly the petitioner is an unregistered dealer, the order dated 12.0....

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....with a proceeding under show-cause notice dated 07.11.2019 (Annexure-2) issued by the Assistant Commissioner, Central GST & CX, Jamshedpur (Respondent No. 2). Petitioner participated in the proceeding, but by Order-in-Original dated 14.08.2020, petitioner was saddled with the liability of service tax to the tune of Rs. 1,87,392/- with interest and penalty, treating the same as income of the petitioner (Annexure-4). The appeal preferred by the petitioner before the learned Commissioner (Appeals), CGST & C. Ex on 11.09.2020 has been dismissed on the sole ground of non-payment of mandatory pre-deposit. 4. Learned counsel for the petitioner submits that since the petitioner was unregistered dealer, it was unable to make online payment of pre....

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....ponse to the query no. 5 and 6 making the following answers: 3. (5) I don't have a PAN based registration, but I want to make a payment towards my old arrears. Can I make the payment without having to get myself registered? It is necessary to have a valid registration number from the Central Excise/Service Tax Department for making any payment. If you are not a regular assesse with the department but needs to effect e-payment, you can obtain registration as "Non-assessee" by logging into http://www.aces.gov.in and choosing the option "CENTRAL EXCISE" or "SERVICE TAX". (6) How will a non-assessee without a registration number pay any arrears or make any miscellaneous payment? Any person who wants to make p....