TMI Blog2018 (8) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sri Shambhu Chopra, learned counsel for the petitioner and Sri R.C. Shukla, learned counsel representing the respondents. Petitioner has invoked the writ jurisdiction of this Court directly against the adjudication order in original dated 19.09.2017 passed by the Assistant Commissioner of CGST and Central Excise Division, Raebareli. Sri Ramesh Chandra Shukla, learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, the said court will have jurisdiction to take cognizance of the matter. In the present case at least part of the cause of auction had arisen at Fatehpur within the territorial jurisdiction of the Allahabad High Court. The contention of learned counsel for the petitioner is that the levy and imposition of Rs. 45,09,352/- as service tax, penalty and late fee + interest in pursuance of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner long back on 14.01.2016. He has further submitted that in fact the petitioner was doing civil work at Mumbai in the name and style of M/s Sahil Enterprises, a proprietorship firm and that firm is not registered with the Service Tax Department. Learned counsel for the petitioner has, therefore, submitted that there was no occasion to impose the service tax, penalty and interest etc. upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs. We, therefore, condone the delay, if any, in filing the appeal. In case the appeal is filed by the petitioner within a month from today, the same shall be heard and decided after giving an opportunity of hearing to the petitioner in accordance with law within next three months. For a period of four months from today or till the disposal of Appeal, whichever is earlier, operation of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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