2022 (6) TMI 1180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uwahati being issued to a person already deceased, the same are being nullified are hereby set aside and quashed. The respondents in the CGST are at liberty to initiate appropriate proceeding as provided under the provisions of the Finance Act, 1994 following the due procedure of law, in respect of such recovery of Service Tax - Petition disposed off. - WP(C)/3628/2022 - - - Dated:- 20-6-2022 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wahati on 08.11.2019 issued Demand-cum-Show Cause Notice to the deceased husband of the petitioner demanding Service Tax of Rs.14,38,451/- and also issued the consequential order dated 01.02.2022 by the Assistant Commissioner under the Finance Act, 1994 demanding Rs. 14,38,451/- for the financial year 2014-15 under the provisions of Section 73(2) of the said 1994 Act including Cess with interest a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner, CGST and Central Excise, Division-I, Guwahati being issued to a person already deceased, the same are being nullified are hereby set aside and quashed. The respondents in the CGST are at liberty to initiate appropriate proceeding as provided under the provisions of the Finance Act, 1994 following the due procedure of law, in respect of such recovery of Service Tax. With the ab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X