2026 (5) TMI 63

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....M.N.Shankare Gowda., Advocate For the Respondents : Sri. Aravind V Chavan, Advocate ORAL ORDER: Sri Aravind Chavan, learned counsel is directed to accept notice for the respondents. 2. The petitioner has called-in-question validity of the Order-in-Original dated 04.06.2024 at Annexure-F passed by the respondent No.1, whereby the authority has conducted proceedings in terms of the provi....

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....that petitioner did not conduct any business from March-2017 to June-2017. 6. That statement is placed on record during the proceedings at the stage of first time hearing and record relating to first time hearing is produced at Annexure-B. 7. It is the further contention of the learned counsel appearing for the petitioner that, if an opportunity is granted, the petitioner would substantiate ....

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....ication No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications? 4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (d) read with applicable notification? 5) Whether claims are barred by limitation in terms of the law laid down by the Apex Court? 11. It is also clarified that disposal of present petitions must not be construed ....

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....ating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in- Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of t....