2023 (2) TMI 235

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....ta, Advocate. For the Respondents Through: Mr Harpreet Singh, Senior Standing Counsel with Ms Suhani Mathur, Advocate. O R D E R 1. The petitioner has filed the present petition, inter alia, impugning an order dated 20.12.2022 passed by respondent no.1. 2. The petitioner had filed a return in respect of service tax on 18.10.2014 for the six month period ending 30.09.2014. Subsequently,....

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.... transferred to respondent no.1 for adjudication. The petitioner claims that it submitted its reply to the show cause notice through its letters dated 18.01.2021, 30.01.2021 and 01.02.2021. The petitioner was also afforded personal hearings on 21.07.2022 and 30.11.2022 and it submitted further replies thereafter. 4. On 20.12.2022, respondent no.1 passed an order raising a demand of Rs.5,19,748/....

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....rvice Tax Commissionerate, Delhi - III, New Delhi and premises of the assessee were visited on 17.02.2017 by the Officers of the then Service Tax Commissionerate, Delhi III, New Delhi to ascertain the correct discharge of Service Tax liability by the assessee and subsequently transferred to Anti-Evasion branch of CGST Delhi North Commissionerate. From the above, it is amply clear from the....