2018 (12) TMI 1997

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..... r>GST
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. ORDER PER : VRS, J. Challenging an Order-in-Original passed by the 3rd respondent under Section 73(2), 75, 77(1) and 77 (2) of the Finance Act, 1994 read with the relevant Rules, a service provider has come up with the .....

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..... tions 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 to be applied, to find out whether the order would be amenable to writ jurisdiction, are - (1) the violation of the principles of natural justice; (2) the lack of jurisdiction; (3) the lack of authority on the part .....

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..... er 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 section 66 of the said Finance Act. 2. This notification shall come into force on the date of its publication in the Official Gazette." 7. There is no dispute about the fact that the petitioner is a s .....

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..... lowed, 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 impugned order, on or before 31.12.2018. Thereafter, the 3rd respondent shall fix a date for personal hearing and pass orders afresh. There will be no order as to costs. 9. As a sequel, pending misc .....

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