2026 (9) TMI 555

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...., Visakhapatnam, filed the present writ petition against the orders passed by the authorities under G.S.T.(Central Tax) Act, i.e., respondent Nos.1 and 2 herein. 2. As per the brief averments in the writ affidavit, petitioner conducted various religious ceremonies in the name of the said Trust. During the financial year 2016-17, he received certain amounts from individual devotees for conduct of poojas and other religious ceremonies in the Temple. He filed Income Tax Returns by disclosing revenue from the services rendered / conduct of religious ceremonies, amounting to Rs.18,92,460/-. Respondent No.1 issued a Notice to show cause as to why an amount of Rs.2,83,869/- towards Service Tax payable for the Financial Year 2016-17 shall not be....

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.... be issued for passing an order afresh, by examining the various contentions raised by the writ petitioner. 5. On the other hand, learned Senior Standing Counsel for C.B.I.C., made submissions to sustain the orders under challenge. 6. Considered the submissions made and perused the material on record. 7. At the outset, it may be pertinent to mention that the 1st respondent passed the Order-in-original dated 22.01.2024 after affording an opportunity of hearing to the petitioner. Before the said authority, it would appear that the petitioner did not produce any documents relating to religious service viz., Pooja / ceremonies. Be that as it may. Insofar as delay in preferring appeal against the order of the 1st respondent is concerned....