MAURYA ENTERPRISES HOUSE NO. 89 CHATTARPUR RUDRAPUR Vs. ADDITIONAL COMMISSIONER CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) 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 dtd. 30/9/2014, 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 dtd. 30/9/2014, 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 Rs.37,22,254.00 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 under the Goods and Services Tax Act, 2017 (for short "CGST Act, 2017"), he was identified to be a defaulter and as a consequence thereto, his registration made with the CGST was suspended and consequently as such he could not proceed to function as a firm in performing his business under the registration, which could have been given to the petitioner under the CGST Act, 2017.

(3.) The petitioner, in the present writ petition, had prayed for quashing of the said Demand Notice dtd. 31/12/2015, which had been issued by the Joint Commissioner to the Central Excise and Service Tax Act, on the ground that they were ex parte orders, but the fact remains, that the challenge given to the said notice was made by the petitioner by filing a writ petition only on 5/12/2021, and that too when the Show Cause Notice No. ZA050821007467O dtd. 9/8/2021 was issued by respondent No. 3, with regard to cancellation of the registration of the petitioner as granted under the CGST Act, 2017.