2024 (12) TMI 534

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....o. 1: Mr Sahil J Rao (13319).   For the Respondent(s) No. 2: Mr Siddharth H Dave (5306).   For the Respondent(s) No. 1: Notice Unserved.   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Sahil J. Rao for the petitioner and learned advocate Mr. Siddharth H. Dave for the respondent No. 2. 2. By this petition under Articles 226....

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....oviding services relating to Goods, Transport Agency i.e. providing transportation of services into various entities like Bharat Petroleum Corporation, Indian Oil Corporation, etc. through its tankers. The petitioner was registered under the Service Tax having Registration No. ARUPS3122NSD001. 3.2. The petitioner received a notice dated 23.10.2021 from the Joint Commissioner, GST & Central Exci....

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....of the petitioner. The petitioner by Email dated 19.06.2023 requested for adjournment of seven days. The respondent was again requested by Email dated 19.07.2023 for personal hearing. However, it is the case of the petitioner that the respondent No. 2 passed the impugned order dated 13.12.2023 confirming the demand as per the show-cause notice by levy of tax interest and penalty of Rs. 87,30,162/-....

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....ed for Physical hearing and reiterated the submission made on 30.05.2022. He has also appointed Mr. Adv. Sahil J. Rao and CA Sanket Bakshi for future Communications. Fourth opportunity for Personal hearing in the matter was granted on 19.06.2023 but nobody attended PH, but the Taxpayer has requested for Adjournment for 7 days. Fifth opportunity for Personal hearing in the matter was granted on 11.....