2023 (12) TMI 1311

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....023<br>W. P No. 35856 of 2023 and WMP Nos. 35847 & 35848 of 2023 - -<br>Service Tax<br>HON&#39;BLE MR. JUSTICE KRISHNAN RAMASAMY For Petitioner : Mr.S.Jeremiah For Respondents : Mr.K.Mohanamurali Senior Standing Counsel ORDER This writ petition has been filed challenging the impugned order dated 17.10.2023 in Order-in-Original No.18/2023 ST-ADC passed by the 2nd respondent&#39;s and to....

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.... the 2nd respondent, by order dated 29.07.2022 intimated the petitioner to appear in person before the Lower Adjudicating Authority (LAA) on 10.08.2022. As per the said order, the power of attorney appointed by the petitioner, appeared before the LAA. Thereafter, the petitioner, through his counsel received a mail from LAA calling for certain documents and before submitting the same, the petitione....

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....nally, challenging the assessment order passed by the First Appellate Authority, i.e. The Lower Appellate Authority passed an order on 06.06.2023 remanding the matter to the assessing officer. Against the said order, on 31.07.2023, the petitioner filed the appeal before the CESTAT. The said appeal is pending and no stay has been granted in the said appeal. The learned counsel would further submit ....

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....ls on record. 7. Upon consideration of the submissions made by the learned counsel appearing for the petitioner as well as learned Senior Standing Counsel appearing for the respondents and on perusing the documents, it appears that the original assessment order has been challenged before the Lower Appellate Authority (LAA) and the said LAA has passed the order on 06.06.2023 remanding the matter....