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BARUA AND COMPANY PVT. LTD. vs. UNION OF INDIA & OTHERS
(Meghalaya High Court)

Hon'ble Judges:

SANJIB BANERJEE
W. DIENGDOH, JJ.
Pet. Counsel
P. Das
P. Sharma
Res. Counsel
N. Mozika
A. Pradhan

Petitioner / Applicant

BARUA AND COMPANY PVT. LTD.

Respondent UNION OF INDIA & OTHERS
Court Meghalaya High Court
State

Assam

Date Sep 26, 2022
Order No.

WP (C) No.262/2022 with MC (WPC) No.128/2022

Citation

2022(9) TAXREPLY 6854

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ORDER

JUDGMENT The writ petition directed against an order dated May 25, 2022 passed by the Service Tax Department was entertained, as evident from the order dated July 25, 2022, primarily on the ground that no notice of hearing before passing the impugned order was issued to or received by the petitioning assessee. 2. In this context, it may be relevant to set out the salient part of the order dated July 25, 2022: “The challenge in this petition is to an order dated May 25, 2022. In effect, the impugned order finds the writ petitioner liable to pay service tax in excess of Rs.1.45 crore together with interest and penalty. There is no dispute that an appeal lies from the impugned order. However, the writ petitioner submits that the order was passed without affording the petitioner any opportunity of hearing. In particular, the Court’s notice is drawn to paragraph 3 of the impugned order and the reference therein to notices dated April 7, 2022, April 22, 2022 an....

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