𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗢𝗿𝗱𝗲𝗿-𝗶𝗻-𝗢𝗿𝗶𝗴𝗶𝗻𝗮𝗹 𝗣𝗮𝘀𝘀𝗲𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗝𝘂𝗿𝗶𝘀𝗱𝗶𝗰𝘁𝗶𝗼𝗻 𝗗𝘂𝗲 𝘁𝗼 𝗡𝗼𝗻-𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗼𝗳 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: If a show-cause notice is not served and returned marked 'left,' the resulting Order-in-Original lacks jurisdiction and validity.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Sukh Samriddhi Insurance Consultants Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: Whether the Order-in-Original is valid when the show-cause notice was not served on the appellant.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal found that no show-cause notice was served on the appellant, despite multiple opportunities for the revenue to provide proof. Consequently, the Order-in-Original was deemed void for lack of jurisdiction. The appeal was allowed, and the impugned order was set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Sukh Samriddhi Insurance Consultants Pvt Ltd vs. Commissioner of Service Tax, New Delhi 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 November 2022 📜 This ruling highlights the necessity of proper service of show-cause notices for jurisdictional validity of orders.