2026 (5) TMI 803

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....YADAV For the Petitioner : Sri. Yathish S., Advocate For the Respondents : Sri. Aravind V. Chavan, Advocate ORAL ORDER: Learned Counsel Sri. Aravind Chavan accepts notice for the respondents. The petitioner has assailed the validity of the Order-in-Original at Annexure-A whereby the authority has adjudicated in terms of the provisions of the Finance Act, 1994 and held that the petit....

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.... service tax under Sl.No.25(a) of Notification No.25/2012-ST dated 20.06.2012. It is further submitted that the order passed is an exparte order and petitioner may be permitted to make out reply to the show-cause notice and accordingly, the matter may be remitted for consideration. 4. Perused the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions. 5. This Court while ....

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.... 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 as having adjudicated any of the contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved,....

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....riginal 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 the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadi....