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HIGH COURT OF DELHI
W.P.(C) 6895/2021 & C.M.No.21794/2021
M/S PYRAMID BUILDTECH PVT. LTD.& ORS. ..... Petitioners
Through Mr.N.K.Sharma, Advocate.
Through Mr.Harpreet Singh, standing counsel for the Revenue.
Date of Decision: 23rd July,2021
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
1. The petition has been heardby way of video conferencing.
2. Present writ petition has been filed challengingthe order dated 09th March 2021 passed by CommissionerCentral Goods and Service Tax, Delhi East confirming the demand of service tax and penalties amounting to Rs.21,51,01,611.Petitioner also seeks a direction to the Respondent no.2 to decide the matteron meritsby giving a fair hearing to the petitioners and 2021:DHC:2167-DB abide by the Principles of Natural Justice.
3. Learned counsel for the petitioner submits that the impugned order has been passed without following the adjudication procedure under Section 33A(1) and Section 37C of the Central Excise Act, 1944 as well as in violation of principles of naturaljustice. He also submitsthat service tax is not liable on procurement of the land from landownersand no service tax can be demandedmerelyupon an agreement which was not performed.
4. A perusal of the paper book reveals that it is the case of the Revenue Department that though summons hadbeen served upon the petitioner on 17th September, 2018, yet it had neither appeared before the respondent- Department nor any documents had been filed on its behalf. It was only after the respondent-Departmentcontacted the petitioner’s auditor, that he appeared and made a statement. Later also efforts were made to serve the petitioner with notices, however, the petitioner was not available at the given address.
5. However, keeping in view the fact that the demand is a high-pitched one and subsequent notices issued by the respondent to the petitioner had not been served upon the petitioneror its authorised representative before the hearing, this Court in the interest of justice, grants last and final opportunity to thepetitioner to appear before the respondent no.2 on 2nd and 9th August, 2021 at 11.00 A.M., subject to payment of costs of Rs.2,50,000/to Delhi High Court Bar Association Pandemic Relief Fund (A/c No.15530110152195; IFSC Code-UCBA0001553) within a week.
6. With the aforesaid directions, the present writ petition along with pendingapplication stands disposedof.
7. The order be uploaded on the websiteforthwith.Copy of the order be also forwarded to the learned counsel through e-mail MANMOHAN,J NAVIN CHAWLA, J JULY 23, 2021 KA