POOJA PATIL Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) This Petition under Article 226 of the Constitution of India assails an Order-in-Original dtd. 26/10/2023 passed by the Deputy Commissioner, CGST and C. Excise, Raigad, whereby an amount of Rs.35,82,298.00 towards service tax under the provisions of Sec. 73(1) of Finance Act, 1994 read with Sec. 174 of Central Goods and Service Tax Act, 2017, has been ordered to be recovered from the Petitioner inter- alia with interest and penalty. The operative part of the impugned order reads thus :-

(2.) The Petitioner has contended that she is an advocate practicing in this Court. The primary contention of the Petitioner in assailing the impugned order is to the effect that Respondent No.1 in passing the impugned order has acted in patent lack of jurisdiction, hence, interference of this Court in the present proceeding would be justified. It is contended that apart from this, there are several procedural illegalities,amounting to a breach of the principles of natural justice, in passing such order.

(3.) The Petitioner has contended that on 5 th October, 2023, an email was received by the Petitioner to attend a hearing on 17 th October, 2023, on which date, the Petitioner appeared through her Chartered Accountant. On 18/10/2023, the Petitioner addressed a letter to the Designated Officer attaching an email dtd. 5/10/2023 which merely referred to the show-cause notice dtd. 24/12/2020, which was never received by the Petitioner. It was recorded that even the Chartered Accountant who represented the Petitioner was not furnished a copy of the show-cause notice, as also the website referred only to the personal hearing letter. It was pointed out that neither Service Tax nor GST were applicable and/or payable by advocates, hence any attempt to pass an order would be without jurisdiction. It is contended by the Petitioner that on such backdrop instead of the proceedings being dropped on 9 th January, 2024, the Petitioner by email received the impugned order dated 26 th October, 2023. It is on such backdrop, the present Petition is filed praying following substantive reliefs :-