2026 (4) TMI 686

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....nt / Order / Decisions)<br>Dated:- 7-4-2026<br>WP(C)/703/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE ANJAN MONI KALITA Advocate for the Petitioner: Mr. A.K. Gupta, Mr. R.S. Mishra. Advocate for the Respondent: DY. S.G.I., SC, GST. ORDER 1. Heard Mr. R.S. Mishra, the learned counsel for the petitioners. Also heard Mr. K. Jain, the learned counsel appearing on behalf of Mr. S. C. Keyal, le....

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....he respondent No. 3 for furnishing a copy of the show cause notice issued and with a prayer for not taking any coercive action for recovery of service tax. In view of such submission before the respondent authorities, on 18.01.2024, the petitioners were served with the Order-in-Original dated 19.07.2021 in e-mail wherefrom the petitioners came to know that the aforesaid order dated 19.07.2021 was ....

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..... 5. The learned counsel appearing for the petitioners submits that the petitioners have not received any such communications with any show cause notice ever from the respondent authorities and thereby, they have been deprived of any hearing before passing the Order-in-Original dated 19.07.2021. 6. After hearing the parties, this Court is of the considered opinion that the instant case can b....

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....tioners has submitted that the petitioners would like to collect the aforesaid show cause notice personally from the office of the respondents. Therefore, it is directed to the respondent authorities that the respondent authorities shall hand over a copy of the aforesaid show cause notice dated 07.07.2020 to the petitioners on their approach to the office of the respondents. After receipt of the n....