RECON Vs. UNION OF INDIA

JUDGEMENT

(1.) Inter alia contending that in spite of depositing the entire service tax due, as is claimed in the demand notice issued, a demand has been raised for payment of dues and that also without serving a copy of the impugned order imposing liability for paying the service tax and without hearing the petitioner.

(2.) Inviting our attention to Annexure-P 3, the tabulated chart showing the service tax for various periods and further contending that copy of the order based on which the liability has been imposed has not been served this writ petition has been filed with a prayer to issue notice to the respondents and till then protective orders be passed which includes release of the bank account of the petitioner which has been seized by the impugned order.

(3.) On the last date, i.e. on 20.6.2018 we had directed for listing of the matter today and Shri S.D. Sanjay, learned A.S.G., was directed to seek instruction. On instruction, a counter affidavit has been filed by the Revenue today and from the documents available on record adjudication order was passed vide Annexure C. Thereafter vide Annexure D, the dispatch register of the Department, it is stated that the order was communicated to the petitioner by speed post on the next date itself and documents have been filed vide Annexure D, a certificate issued by the Department of Posts and Delibery, Patna indicating that the order which was dispatched through speed post on 9.11.2017 was served on the petitioner on 13.11.2017.