9911796707
TMI Blog2024 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Sections 142, 173 and 174 of the Central Goods and Service Tax Act, 2017 and the penalty of the same amount under Section 78 of the Act - HELD THAT:- Without going into any further details of the dispute, this court is of the opinion that the court's endeavour should be to decide the dispute on merits after giving adequate opportunity of hearing to the parties and opportunity of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed under Article 226 of the Constitution of India the petitioner has challenged the validity of an order dated 08.11.2024, passed by Principal Commissioner, CGST Central Excise Commissionerate, Lucknow confirming the demand of service tax amounting to Rs. 2,03,49,433/- under Section 73 (1) of Finance Act, 1994 read with Sections 142, 173 and 174 of the Central Goods and Service Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce are sent at the correct address and the same are not claimed by the addressee it is a sufficient service. However, copies of postal receipts have not been annexed with the short counter affidavit in support of the claim that the notice had actually been sent by registered post at the correct address of the petitioner. 6. Without going into any further details of the dispute, this court is of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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