2025 (7) TMI 643

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....ICE ARUN DEV CHOUDHURY For the Petitioner: MR. R S MISHRA, MS M NIROLA, Advocate. For the Respondent: DY.S.G.I., SC, GST, Advocate. ORDER PER 1. Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel for the GST representing the respondent Nos. 1, 2, 3 and 4. 2. The petitioner is an assesee having Service Tax Registration No. ADBPM1....

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....tice dated 24.08.2019. The petitioner filed reply to the said show notice dated 24.08.2019. Thereafter, the impugned Order in Original dated 28.06.2024 was passed confirming a demand of Rs. 19,60,023/- including cess under Section 73 (1) of the Act, 1994. 4. The aforesaid order is challenged firstly on the ground that the mandate of Section 73(4B) of the Finance Act, 1994 has been violated inasmu....

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....l, learned Standing Counsel for the GST that the present order is an appealable order. It is not in dispute that the Order in Original is an appealable order. It is the further opinion of this Court that in the present case, it cannot be said that there is any violations of principles of natural justice or that the authority who passed the impugned Order in Original has acted without jurisdiction ....