PYRAMID BUILDTECH PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) Present writ petition has been filed challenging the order dated 09th March 2021 passed by Commissioner Central Goods and Service Tax, Delhi East confirming the demand of service tax and penalties amounting to Rs.21,51,01,611. Petitioner also seeks a direction to the Respondent no.2 to decide the matter on merits by giving a fair hearing to the petitioners and abide by the Principles of Natural Justice.

(3.) Learned counsel for the petitioner submits that the impugned order has been passed without following the adjudication procedure under Section 33A(1) and Section 37C of the Central Excise Act, 1944 as well as in violation of principles of natural justice. He also submits that service tax is not liable on procurement of the land from land owners and no service tax can be demanded merely upon an agreement which was not performed.