Ramnath Prasad Vs Principal Commissioner of CGST And Central Excise
Date: January 27, 2025
Subject Matter
Service Tax: Pre-consultation rule is not mandatory for cases booked under fraud, collusion, wilful mis-statement, or evasion of tax
Summary
The petitioner, a contractor providing transportation services to the Bihar State Food and Civil Supplies Corporation Limited, challenged an ex parte Order-in-Original (OIO) dated January 2, 2024. The OIO imposed a service tax demand of ₹1,26,03,035/…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Heard Mr. D.V. Pathy, learned Senior Counsel assisted by Mr. Sadashiv Tiwari, learned counsel for the petitioner and Dr. K.N. Singh, learned Additional Solicitor General assisted by Mr. Anshuman Singh, learned Senior Standing Counsel, CGST & CX for the respondents. 2. This writ application has been preferred seeking the following…