Dhanjit Kumar Pathak v. the Union of India and 3 Ors.
Case brief
What is this about?
Gauhati High Court; WP(C)/7046/2023; 2025:GAU-AS:10200; 06.08.2025; N. Unni Krishnan Nair, J.; natural justice; non-service of show-cause notice; denial of opportunity of hearing; Order-in-Original dated 30.03.2023 set aside; remand for fresh adjudication; service tax demand with cess Rs. 16,37,501 for FY 2016-17; Section 73(2) Finance Act 1994; penalties Section 77(1)(c) and Section 78(1) Finance Act 1994; CGST and Central Excise, Guwahati Division-II; Deputy Commissioner to pass fresh order; petitioner to appear 28.08.2025; reply within 15 days; Union of India, Ministry of Finance, Department of Revenue.
What did the court decide?
Writ petition disposed of: the Order-in-Original dated 30.03.2023 is set aside and the matter remitted to the Deputy Commissioner, GST and Central Excise, Guwahati, Division-II for passing a fresh Order-in-Original after serving the show-cause notice dated 22.10.2021, granting the petitioner 15 days to file a reply and an opportunity to make oral submissions; petitioner directed to appear before that authority on 28.08.2025.