Page No.# 1/5 GAHC010026582024 2026:GAU-AS:5105 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/703/2024 M/S S3 ENTERPRISE AND ANR A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NA-ALI, GELAKY, P.O. AND P.S. GELAKY, DISTRICT -SIVASAGAR, ASSAM PIN. 785696, REPRESENTED BY THE ITS MANAGING PARTNER SRI ABDUL KUDDUS ALI I.E.,THE RESPONDENT NO.2 2: ABDUL KUDDUS ALI S/O- LATE ROHMAT ALI RESIDENT OF GELEKY NA -ALI P O AND PS GELEKY DISTRICT -SIVASAGAR ASSAM-785696 VERSUS UNION OF INDIA AND 3 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-6. 2:THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DIBRUGARH MILAN NAGAR LANE-F P.O. C.R. BUILDING DIBRUGARH-786001. 3:THE ASSISTANT COMMISSIONER CENYTRAL GOODS AND SERVICE TAX CENTRAL GST AND CENTRAL EXCISE DIVISION DIBRUGARH DISTRICT-DIBRUGARH PIN- 786003 ASSAM Page No.# 2/5 4:THE DEPUTY COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH DIVISION P.O. C.R. BUILDING DISTRICT-DIBRUGARH ASSAM PIN- 786003 Advocate for the Petitioner : MR. A K GUPTA, MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE ANJAN MONI KALITA ORDER Date : 07.04.2026 1. Heard Mr. R.S. Mishra, the learned counsel for the petitioners. Also heard Mr. K. Jain, the learned counsel appearing on behalf of Mr. S. C. Keyal, learned Standing Counsel, CGST for respondent Nos. 2 and 4. 2. The case of the petitioners is that on 09.01.2024, the petitioner No.2 was served with a recovery notice dated 04.01.2024 issued by the respondent No.3 stating inter alia that vide Order-in-Original dated 19.07.2021 passed by the respondent No.4, a demand of service tax of Rs. 4,96,375/- was confirmed along with interest and penalty and thereby, asked the petitioners to pay Rs. 4,96,375/- along with the interest and penalty. 3. It is contended that since the petitioners neither received any show cause notice nor any intimation of hearing with regard to the same and also that the petitioners did not receive the aforesaid Order- in-Original dated 19.07.2021, the petitioner No.2 made a representation on 11.01.2024 before the respondent Page No.# 3/5 No.3 for furnishing a copy of the show cause notice issued and with a prayer for not taking any coercive action for recovery of service tax. In view of such submission before the respondent authorities, on 18.01.2024, the petitioners were served with the Order-in-Original dated 19.07.2021 in e-mail wherefrom the petitioners came to know that the aforesaid order dated 19.07.2021 was passed pursuant to a show cause notice dated 07.07.2020. On receipt of the aforesaid information, the petitioners have approached this Court by filing the instant writ petition, contending that there is a violation of principles of natural justice since the aforesaid Order-in-Original has been passed without giving him any opportunity of hearing. 4. It is seen that an affidavit-in-opposition has been filed in the instant case, whereby the respondent authorities have taken a stand that several communications regarding the proceeding was sent to the petitioners by registered post and such communications had not been received unserved by the respondent authorities. Therefore, contention has been made by the respondent authorities that the petitioners must have received those communications. 5. The learned counsel appearing for the petitioners submits that the petitioners have not received any such communications with any show cause notice ever from the respondent authorities and thereby, they have been deprived of any hearing before passing the Order-in-Original dated 19.07.2021. 6. After hearing the parties, this Court is of the considered opinion that the instant case can be disposed of by a suitable direction to the respondent authorities to provide sufficient opportunities to the petitioners. Therefore, considering the above mentioned facts, this Court is of the view that interest of Page No.# 4/5 justice would be served if the proceeding is directed to be done afresh whereby the petitioners would get an opportunity to submit their reply to the show cause notice that has been issued on 07.07.2020. 7. In view of the aforesaid, it is directed to the respondent authorities to initiate the proceeding afresh by issuing a copy of the original show cause notice dated 07.07.2020 to the petitioners and thereafter, giving them sufficient time to reply to the show cause notice which includes a personal hearing to the petitioners. 8. The learned counsel appearing for the petitioners has submitted that the petitioners would like to collect the aforesaid show cause notice personally from the office of the respondents. Therefore, it is directed to the respondent authorities that the respondent authorities shall hand over a copy of the aforesaid show cause notice dated 07.07.2020 to the petitioners on their approach to the office of the respondents. After receipt of the notice, the petitioners shall reply to the said show cause notice within a period of 30 (thirty) days and the whole proceeding shall be completed by the responding authorities as per provision of law. 9. In view of the aforesaid directions, the recovery notice dated 04.01.2024 is interfered with and thereby the same is set aside. Similarly, the Order-in-Original dated 19.07.2021 is also set aside in view of the aforesaid directions. 10. In the aforesaid terms, the instant writ petition is disposed of. JUDGE Page No.# 5/5 Comparing Assistant