Ram Gopal Harlalka Vs Union of India (Meghalaya High Court)
The writ petition challenged the Order-in-Original dated 22.03.2023 issued by the Assistant Commissioner, Central Goods & Services Tax, Shillong, which levied Service Tax under Chapter V of the Finance Act, 1994. The dispute arose from the levy of Service Tax based solely on the ground that Tax Deduction at Source (TDS) had been made.
The petitioner had earlier challenged the Order-in-Original before the Commissioner (Appeals). However, by Order-in-Appeal dated 22.02.2024, the appellate authority upheld the findings of the adjudicating authority and rejected the appeal.
The petitioner contended before the High Court that the Order-in-Appeal was passed without affording him a personal hearing. According to the petitioner, he was unable to appear due to serious medical conditions. Counsel for the petitioner referred to the findings in the Order-in-Appeal and the medical records annexed to the writ petition to support the claim of illness and requested the Court to consider the matter.
On the other hand, the respondents submitted that although the petitioner had not appeared for the personal hearing, he had the statutory remedy of approaching the Appellate Tribunal under Section 86 of the Finance Act, 1994. It was also argued that the Tribunal has the authority to consider condonation of delay if the petitioner files an appeal.
