Badrilal Ghasiram Choudhary v. Union of India Thr the Secetary Ministry of Law and Justice and Anr.
Case brief
What is this about?
Writ Petition No.7889 of 2024, Bombay High Court, decided 08.04.2025 (Colabawalla & Pooniwalla, JJ.). Petitioner: Badrilal Ghasiram Choudhary (proprietor, M/s. Badrilal Ghasiram Choudhary); Respondents: Union of India & Ors. Challenge to ex parte Order-in-Original No.-NSK/CGST-ST/COM/049/2023-24 dated 07.03.2024 of Commissioner CGST & C Ex Nashik, arising from SCN dated 20.04.2021 (SCN No F No V(ST)15-199/Commr. Adj/ B G Choudhary/2021-2022/1127 Nasik) demanding service tax of Rs.2,32,64,372/-. Settlement under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 via SVLDRS-1 declaration dated 09.12.2019 ('Audit' sub-category); payment of Rs.1,97,09,571/-; Discharge Certificate dated 30.06.2020 confirmed by Respondent No.2's office. Ground raised: violation of principles of natural justice/fair play; non-attendance at personal hearings led to ex parte order. Result: writ petition allowed; Order-in-Original quashed and set aside; no order as to costs. Keywords: service tax; SVLDRS; Sabka Vishwas Legacy Dispute Resolution Scheme 2019; discharge certificate; ex parte order; natural justice; quashing; GST authority; Commissioner CGST Nashik.