Page No.# 1/4 GAHC010152862023 2025:GAU-AS:10200 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/7046/2023 DHANJIT KUMAR PATHAK SON OF LATE SRIKANTA PATHAK, RESIDENT OF BHASKAR NAGAR, BAMUNIMAIDAM, GUWAHATI, ASSAM- 781021. VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI. 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM. 3:THE DEPUTY COMMISSIONER OF CGST AND CENTAL EXCISE DIVISION-II GUWAHATI GST BHAWAN KEDAR ROAD GUWAHATI ASSAM- 781001. 4:THE ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE Page No.# 2/4 GUWAHATI -II DIVISION GST BHAWAN KEDAR ROAD GUWAHATI ASSAM- 781001 Advocate for the Petitioner : MR. A K GUPTA, MR K J SAIKIA,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST Page No.# 3/4 BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR ORDER Date : 06.08.2025 Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST, appearing for all the respondents. 2. The challenge in the present proceedings by the petitioner is to an Order-In- Original dated 30.03.2023, confirming a demand of Service Tax including cess amounting to Rs.16,37,501/-(Rupees Sixteen Lakhs Thirty Seven Thousand Five Hundred and One) for the financial year 2016-2017, in terms of Section 73(2) of the Finance Act, 1994, along with interest, thereon. 3. The petitioner was also imposed a penalty under the provision of Section 77(1) (c) of the said Act of 1994 and Section 78(1) of the Finance Act, 1994. 4. The petitioner in the present proceedings has contended that the Order-In- Original dated 30.03.2023 was so passed without serving upon the petitioner a show- cause notice and the notices for the hearing held in the matter. 5. A perusal of the order Order-In-Original dated 30.03.2023, reveals that a demand cum show-cause notice dated 22.10.2021 was issued to the petitioner herein. This Court had required the learned Standing Counsel, CGST, to place on record materials to demonstrate that the said notice so issued to the petitioner was actually served upon him. However, the said materials have not been brought on record by the learned counsel for the respondents till date. 6. Today, when the matter was called up for hearing the learned counsel for the parties have jointly submitted that the order dated 30.03.2025 be interfered by this Court and the matter remanded back to the Deputy Commissioner, CGST for passing fresh orders after serving upon the petitioner copy of the show-cause notice dated Page No.# 4/4 22.10.2021 and thereafter affording to him a reasonable opportunity to submit his reply thereto and also to make his oral submissions. 7. In view of the prayer made by the parties to the proceeding, this Court proceeds to set aside the order dated 30.03.2023. 8. The order dated 30.03.2023 having been set aside, this Court requires the petitioner herein to appear before the Deputy Commissioner, CGST and Central Excise, Guwahati, Division- II on 28.08.2025. On such appearance, the said authority shall furnish to the petitioner, with due acknowledgment, a copy of the show-cause notice dated 22.10.2021 along with its enclosure, if any. 9. On receipt of the said show-cause notice the petitioner within a period of 15(fifteen) days thereafter, shall submit his show-cause reply thereto. 10. The Deputy Commissioner, GST and Central Excise, Guwahati, Division- II, shall thereafter proceed with the matter in accordance with the procedure mandated and pass a fresh Order-In-Original in the matter and transmit the same to the petitioner, herein. 11. With the above observations and directions, the present Writ Petition stands disposed of. JUDGE Comparing Assistant