9911796707
TMI Blog2024 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Act - HELD THAT:- It has been submitted on the basis of said instructions that if the petitioner or representatives of the petitioner would have appeared before the proper officer and raised the issue regarding the proceedings by the Central Tax Authority then it would certainly have been considered but since the petitioner refused to submit any reply or prayed for opportunity of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period July 2017 to March 2018 dated 13/12/2023 for the period April 2018 to March 2019 dated 08/04/2024 annexed as Annexure No. 7 and 8 to this writ petition; (Il). Certiorari quashing the Orders dated 30/09/2023 08/04/2024 u/s 74 of the UPGST Act issued by Respondent No.2, along with Form GST DRC-078 creating a demand of Tax Rs. 5,65,75,202 (CGST + SGST), and equal amount of penalty, annexed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the UPGST Act and raising a tax demand of Rs. 5,65,75,202 (CGST + SGST) and equal amount of penalty. It has also been pointed out by learned counsel that the petitioner has not availed the remedy of appeal because there is a provision of pre deposit of 10% of the amount of tax excluding the penalty. 4. Learned counsel for the petitioner has pointed out circular issued by the Commissioner where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not file any reply to the said show cause notice of the date fixed also. None of the representatives of the petitioner appeared on the date fixed for personal hearing by the proper officer. 7. It has been submitted on the basis of said instructions that if the petitioner or representatives of the petitioner would have appeared before the proper officer and raised the issue regarding the proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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