M/S. Zareen Hasan, Cuttack vs. Assistant Commissioner GST And Central Excise, Cuttack
Held
The High Court quashed the impugned order due to a denial of hearing. The matter was restored to the adjudicating authority for fresh consideration.
Facts
The petitioner received an ex-parte order demanding service tax, which they claim is exempt under a notification. They were unaware of the proceedings until recovery action was initiated.
Key Issues
Whether the petitioner was denied a proper hearing by the adjudicating authority, and if the service tax demand was valid given the exemption notification.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order dated 30th May, 2024 made by the adjudicating authority carrying deman
The judgment continues below.
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