HC Allows Tribunal Appeal as Illness of 76 year old Caused Non-Appearance in Service Tax Hearing

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 adjudic...