2026 (4) TMI 991

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.... Service Tax Department Circle 3, Division 1, Bhopal, whereby the amount of Rs. 67,14,958/- as a tax interest penalty has been levied for the assessment year April, 2018 to March, 2019. The petitioner has a remedy of appeal under Section 107 of the CGST Act, 2017, but the petitioner has filed a writ petition on the ground of violation of Articles 14 and 19(1)(g) of the Constitution of India. Admittedly, the petitioner did not file reply to the show cause notice, hence a final order was passed. Thereafter, the petitioner did not file an appeal within the strict period of limitation before the Appellate Authority. 3. According to the petitioner, he was not aware of the show cause notice issued and order passed under Section 73 of the GST A....

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....tice, therefore the respondent No.3 was constrained to proceed in accordance with Section 61(3) of the GST Act followed by show cause notice under Section 73 of the Central Goods and Services Tax Act, 2017 dated 04.01.2024, thereby initiating proceedings for determination of tax, interest and penalty. 5. The petitioner was directed to file a reply within 30 days i.e., by 02.02.2024. The petitioner failed to furnish the reply in respect of the show cause notice. Thereafter, a reminder notice dated 02.11.2023 was issued with a specific date and time to file a reply and personal hearing. The petitioner failed to avail the said chance to appear, therefore the respondent No.3 proceeded to adjudicate the said show cause notice and confirmed th....

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....esponse to the show cause notice. Thereafter, the final order has been passed. Both the notices and orders were uploaded in the common portal under the head of "Additional Notice Tab", which was very much visible after 16.01.2024 onwards. 8. Admittedly, the Order-In-Original has been passed ex-parte as the petitioner did not submit the response and now limitation for filing of appeal has also been expired much before filing of this writ petition. Hence, the impugned Order-In-Original is not liable to be quashed as the same is liable to be challenge by way of appeal under Section 107 of the GST Act. 9. Since the period of limitation for filling appeal has expired long back due to entertainment of this writ petition by this Court, hence....