2026 (7) TMI 2008

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nding Counsel, CGST had instructed him to appear on behalf of the CGST Department. 2. The present writ petition has been filed challenging the Order-in-Original dated 24.03.2022, which the petitioner claims to have received it on 09.04.2022. 3. By the said Order-in-Original dated 24.03.2022, the Principal Commissioner, Central Goods and Service Tax, Dibrugarh had impugned a Service Tax and Cess amounting to Rs. 5,52,37,695/- for the period from 2014-15 (Oct-March) to 2017-18 (Upto June 2017). Additionally penalty and interest was imposed. 4. The grounds on which the petitioner has assailed the Order-in-Original dated 24.03.2022 are that the petitioner was not afforded another date for personal hearing when requested and the DIN num....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1994. 9. Considering the above, the instant writ petition, therefore, stands disposed of with the following observations and directions: (i). This Court is not inclined to entertain the dispute as regards the legality and validity of the Order-in-Original dated 24.03.2022, which has been impugned in the instant proceedings. (ii). This Court further takes note of that the petitioner has an alternative and efficacious remedy as provided under Section 85 of the Finance Act 1994. (iii). The dismissal of the instant writ petition shall not preclude or prejudice the petitioner to avail the Appellate remedy as provided under the Finance Act, 1994 against the Order-in-Original dated 24.03.2022. (iv). This Cou....