Gauhati HC Sets Aside Service Tax Demand of ₹16.37 Lakh for Lack of Proper Notice

Dhanjit Kumar Pathak Vs Union of India And 3 Ors (Gauhati High Court) In the case of Dhanjit Kumar Pathak vs. Union of India, the Gauhati High Court addressed a service tax demand order issued by the Deputy Commissioner of CGST. The petitioner, Dhanjit Kumar Pathak, challenged an Order-In-Original dated March 30, 2023, which confirmed a service tax demand of over Rs. 16 lakh for the 2016-2017 financial year, along with interest and penalties. The petitioner’s primary contention was that the order was passed without the prior service of a show-cause notice and without providing any heari...