Order passed without giving opportunity to petitioner is remanded back to AO by HC

Shiva Transport Company Vs Union of India and Others (Punjab and Haryana HC)

In the present case, as per impugned order (Annexure P-12) dated 30.12.2022, the Assessing Authority has made a demand of Rs.1,87,10,146/-for the period 2016-17 and 2017-18 under Section 70 of the Finance Act, 1994. The short point for consideration in this writ petition is whether the petitioner who claims to be a Goods Transport Agency and is doing the work for FCI, a Food Procurement Agency in agricultural produce and is exempted from Service Tax

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