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TMI Blog2018 (12) TMI 1997X X X X Extracts X X X X X X X X Extracts X X X X ..... -2018 - W. P. No. 23639 of 2018 - - - GST - Violation of the principles of natural justice - lack of jurisdiction - lack of authority on the part of the officer passing the orders - applicability of N/N. 32/2010-ST, dated 22.06.2010 - HELD THAT:- There is no dispute about the fact that the petitioner is a service provider. If he is a service provider and if he is providing taxable service, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice as well as to the reasons contained in the impugned order, on or before 31.12.2018. Thereafter, the 3rd respondent shall fix a date for personal hearing and pass orders afresh. Petition allowed by way of remand. - Hon ble Sri Justice V. Ramasubramanian And Hon ble Sri Justice P. Keshava Rao For the Petitioner : Mr. T. Vinod Kumar. For Respondents : Mr. M.V.J.K. Kumar Sr. S.C. OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India [2018 (3) TMI 767] the petitioner has come up with the above writ petition challenging the Order-in-Original. 4. In cases of this nature, this Court will exercise caution while entertaining the writ petitions of persons, who fail to avail the alternative remedies available to them in law and thereafter come up with writ petitions challenging the original order. Nevertheless, the tests t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided to any person, by a distribution licencee, as distribution franchisee, or any other person by whatever name called authorized to distribute power under the Electricity Act, 2003 (36 of 2003), for distribution of electricity, from the whole of service tax leviable thereon under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t one opportunity could be given to the petitioner with a direction to the 3rd respondent to examine the question of applicability of the aforesaid notification. Hence, the writ petition is allowed, the impugned order is set aside and the matter is remanded back to the 3rd respondent. The petitioner shall file a reply both to the show cause notice as well as to the reasons contained in the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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