2026 (5) TMI 1376

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....026 (T - Res) - -<br>Service Tax<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Naveed Ahmed, Advocate For the Respondents : Sri. Jeevan j. Neeralgi, Advocate ORAL ORDER: Learned counsel, Sri. Jeevan J. Neeralgi accepts notice for the respondents. 2. The petitioner has called in question the validity of the Order-in-Original at Annexure-B and has also sought....

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....d not participate in the proceedings and the order passed is an ex-parte order. 4. Perused the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions. 5. This Court while disposing of the said petitions by remanding it to the stage of reply to the show cause notice had made certain observations to be kept in mind by the concerned officials. The observations made from para....

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....ntions 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, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the same may be filed upon matter being relegated as noticed above. 13. Acc....

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.... 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 pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of ap....