2023 (12) TMI 1311 - HC - Service Tax

Validity of assessment order - no stay has been granted by the Appellate Authority in the appeal preferred by the petitioner - HELD THAT - Upon consideration of the submissions made by the learned counsel appearing for the petitioner as well as learned Senior Standing Counsel appearing for the respondents and on perusing the documents, it appears that the original assessment order has been challenged before the Lower Appellate Authority (LAA) and the said LAA has passed the order on 06.06.2023 remanding the matter back to the assessing officer and the assessing officer thereafter passed the impugned order dated 17.10.2023. In the meantime, the petitioner filed appeal before the CESTAT however no interim order has been passed. Since no interim order has been obtained by the petitioner, the assessing officer proceeded to pass the impugned order. There are no illegality or irregularity in the order passed by the Assessing Officer, taking into consideration the decision making process on his part in passing the impugned order. The petition is dismissed.

Summary

Issues involved: Challenge to impugned order dated 17.10.2023 in Order-in-Original No.18/2023 ST-ADC passed by the 2nd respondent, direction to Customs, Central Excise and Service Tax Appellate Tribunal to dispose of petitioner's appeal in S.T.40504/2002 CU (DB).

Issue 1: Challenge to impugned order

The petitioner, engaged in providing goods transport service, received a show cause notice dated 28.04.2022 regarding the incentive received from transporters. The 2nd respondent ordered the petitioner to appear before the Lower Adjudicating Authority (LAA) on 10.08.2022. Despite the petitioner's explanation and appeal processes, the impugned assessment order dated 17.10.2023 was passed by the Assessing Officer without granting any stay.

Issue 2: Direction to dispose of petitioner's appeal

The petitioner filed appeals at various stages, including before the 1st respondent and O.A.No.221/2023, all leading to the Customs, Central Excise and Service Tax Appellate Tribunal. However, no interim order was granted in the pending appeal before CESTAT. The High Court found no illegality in the Assessing Officer's decision-making process and dismissed the writ petition, directing the petitioner to seek relief from the Appellate Authority within three months.

Separate Judgement:
N/A