2025 (7) TMI 403

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....skar Prosad Banerjee, Mr. Tapan Bhanja ..... for the CGST Authority ORDER The present writ petition has been instituted by the petitioner seeking issuance of a writ of certiorari for quashing and setting aside the ex parte order dated 21st January, 2022, passed by the Assistant Commissioner, Central Tax, Shibpur Division, Howrah, functioning under the jurisdiction of the CGST and Central Excise ....

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.... behalf of the petitioner, submits that by the impugned ex parte order dated 21st January, 2022, the petitioner has been directed to pay service tax amounting to Rs. 3,85,041/-, along with applicable interest, and a penalty of an equivalent sum, i.e. Rs. 3,85,041/-. He submits that an appropriate direction may kindly be issued to treat the order dated 21st January, 2022 as a show cause notice, and....

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....ntion to the relevant portion of the adjudication order dated 21st January, 2022, and contends that sufficient opportunity was provided to the petitioner to appear before the adjudicating authority. However, despite receipt of notice from the adjudicating authority, the petitioner failed to appear. Finding no other alternative, the adjudicating authority was compelled to pass the ex-parte order. ....

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....ertained. Heard the learned Advocates for the respective parties and perused the materials on record. The order impugned in the present writ petition reflects that letters fixing dates for personal hearing were duly sent to the registered address of the petitioner, scheduling hearings on 9th December, 2021, 23rd December, 2021, and 19th January, 2022, thereby calling upon the petitioner to appea....