2024 (12) TMI 573 - HC - GST

Violation of principles of natural justice - order was made ex parte - Service tax demand on construction of single residential units - HELD THAT - Impugned order is set aside and quashed on the matter of adjudication, restored to the authority. Within two weeks from date petitioner must communicate certified copy of this order and her contention to the adjudicating authority. The authority will then consider the contention and pass fresh order. In event petitioner does not file her contention by 29th November, 2024 impugned order will stand automatically restored. Petition disposed off.

Summary

The High Court judgment in TMI case involved a petition challenging a service tax demand on construction of single residential units. The Court set aside the impugned order, directing the authority to reconsider the matter. Failure to submit the petitioner's contention by a specified date would result in restoration of the original order. The writ petition was disposed of with urgency.