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MAURYA ENTERPRISES vs. ADDITIONAL COMMISSIONER CENTRAL EXCISE AND SERVICE TAX AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

SHARAD KUMAR SHARMA
Pet. Counsel
Ravindra Singh
Res. Counsel
Shobhit Saharia

Petitioner / Applicant

MAURYA ENTERPRISES
Respondent ADDITIONAL COMMISSIONER CENTRAL EXCISE AND SERVICE TAX AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Mar 9, 2022
Order No.

Writ Petition (M/S) No. 2783 of 2021

Citation

2022(3) TAXREPLY 5478
Original Order
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ORDER

Brief facts of the case are, that the petitioner, which is a sole proprietorship enterprise, was initially issued with the Show Cause Notice No. C.No. V(15)Adj./M-II/Maurya/209/14/10637 dated 30.09.2014, which was issued by the Additional Commissioner, Central Excise and Service Tax, Meerut-II, as a consequence of exercising of his powers under the Finance Act of 1994, whereby, despite issuance of show cause notice dated 30.09.2014, when the petitioner has not participated or approached before the Additional Commissioner, Central Excise and Service Tax, he proceeded to pass an ex parte order on 31.12.2015, whereby, a demand of ₹ 37,22,254/- along with interest and penalties payable on it, was imposed against the petitioner. 2. As a consequence of the said imposition and tax default committed by the petitioner, with the change of law governing the field of taxation pertaining to the firm which was registered under the Finance Act, 1994, when the petitioner sought a registration....

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