2025 (7) TMI 798

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....a, Advocate along with Mr. Subrat Panda, Advocate. For the Opposite Parties Mr. Mukesh Agarwal, Junior Standing Counsel. ORDER PER This matter is taken up through Hybrid mode. 2. Assailed in this writ petition is an Order-in-Original No.142/DCCE/ST/JSG/2023, dated 21.12.2023 passed by the Deputy Commissioner, GST & Central Excise, Jharsuguda Division under Annexure-1. 3. The Petitio....

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....dia. 4. Mr. Anil Bezawada, learned counsel along with Mr. Subrat Panda, learned counsel appearing for the Petitioner vehemently contended that no notice to participate in proceeding initiated by the Deputy Commissioner, GST & Central Excise, Jharsuguda Division under Section 73 of Chapter-V of the Finance Act, 1994 with respect to the Financial Year 2015-16 has ever been served on the Petitione....

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....obtain instruction to ascertain whether the notice of assessment was served on the Petitioner. Accordingly, this matter is taken on board today being listed. 6. The learned Junior Standing Counsel appearing for the Opposite Party submits that though notice/intimation were issued to the Petitioner, there is no evidence available with the Department to demonstrate that the service of notice was e....

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....stances beyond his control. 8. Heard learned counsel appearing for the Petitioner and learned Junior Standing Counsel appearing for the Opposite Party. 9. Considered the submissions made by the learned counsel for the parties and after going through the impugned order, it is transpired that that notice was not served upon the Petitioner, as it is admitted that the department has no material ....