𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗢𝗿𝗱𝗲𝗿-𝗶𝗻-𝗢𝗿𝗶𝗴𝗶𝗻𝗮𝗹 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗶𝘀 𝗡𝗼𝗻𝗲𝘀𝘁 𝗮𝗻𝗱 𝗜𝗹𝗹𝗲𝗴𝗮𝗹 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Passing of an Order-in-Original without serving a show-cause notice to the appellant is without jurisdiction and nonest in the eyes of law."

🔍 𝗞𝗲𝘆 𝗣𝗼𝗶𝗻𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Sukh Samriddhi Insurance Consultants Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: Whether the Order-in-Original is valid in the absence of service of a show-cause notice to the appellant. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant argued that the Order-in-Original was passed ex parte without serving any show-cause notice, which was returned to the department marked as “left.”

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that the Order-in-Original was invalid as no show-cause notice was properly served. Despite multiple opportunities, the revenue failed to prove service, and the notice was returned as "left." Consequently, the Tribunal set aside the impugned order and allowed the appeal, deeming the order without jurisdiction.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Sukh Samriddhi Insurance Consultants Pvt Ltd. vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 November 2022 📜 This ruling underscores that adherence to due process, including proper service of a show-cause notice, is essential for the validity of an Order-in-Original.