2026 (4) TMI 1359

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....Petitioner : Sri M.V.S. Sai Kumar Counsel for the Respondent : Sri Dominic Fernandes (senior standing counsel for CBIC) ORDER: Learned counsel Sri M.V.S. Sai Kumar appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No.1 and 2. 2. The petitioner has assailed the order-in-origi....

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....Tax, dated 20.06.2012. The respondents have invoked the extended period of limitation under Section 73 of the 1994 Act on grounds of suppression of facts, though the petitioner had acted under the bona fide belief that he was not required to pay the tax being covered by the Notification No.25/2012Service Tax, dated 20.06.2012. The petitioner has approached this court only upon issuance of recovery....

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.... of the Service Tax Rules, 1994. However, the petitioner did not respond to the show cause notice nor submitted a reply nor requested to give time for submission of reply. Opportunity of personal hearing was given by the respondents vide letters dated 21.12.2022, 12.10.2023 and 30.10.2023 which were sent to the petitioner's registered address by speed post. However, the petitioner did not avail th....

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....pellate remedy within the stipulated time. Therefore, the writ petition is not maintainable in view of the decision rendered in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limited [(2020) 19 SCC 681] 5. We have heard the learned counsel for the parties and taken note of the materials available on record. 6. The writ petition has been filed after more ....