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TMI Blog2024 (12) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ; For the Respondent(s) No. 2: Mr Siddharth H Dave (5306). For the Respondent(s) No. 1: Notice Unserved. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Sahil J. Rao for the petitioner and learned advocate Mr. Siddharth H. Dave for the respondent No. 2. 2. By this petition under Articles 226 and 227 of the Constitution of India, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation of services into various entities like Bharat Petroleum Corporation, Indian Oil Corporation, etc. through its tankers. The petitioner was registered under the Service Tax having Registration No. ARUPS3122NSD001. 3.2. The petitioner received a notice dated 23.10.2021 from the Joint Commissioner, GST & Central Excise, Vadodara-II based on the third party information in form of data extr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ournment of seven days. The respondent was again requested by Email dated 19.07.2023 for personal hearing. However, it is the case of the petitioner that the respondent No. 2 passed the impugned order dated 13.12.2023 confirming the demand as per the show-cause notice by levy of tax interest and penalty of Rs. 87,30,162/-. 4. However, on perusal of the impugned Order-in-Original, it is revealed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appointed Mr. Adv. Sahil J. Rao and CA Sanket Bakshi for future Communications. Fourth opportunity for Personal hearing in the matter was granted on 19.06.2023 but nobody attended PH, but the Taxpayer has requested for Adjournment for 7 days. Fifth opportunity for Personal hearing in the matter was granted on 11.10.2023 but nobody attended PH." 5. However, learned advocate Mr. Sahil Rao who pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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