Order date – 15 November 2022

Key Pointers –

• The appellant, M/s Sukh Samriddhi Insurance Consultants Pvt Ltd. have taken the ground that the Order-in-Original is whole without jurisdiction as no show cause notice was served upon them.
• The Tribunal observed that the Order was passed ex parte. Further, the Order does not mention the date of the show cause notice neither it mentions as to the manner of service of the show cause notice and when it was issued it was returned to the department by the post office with the remark ‘left’
• Further, the appellant had taken the ground that shows-cause notice had not been served upon them. However, the Tribunal finds that the impugned order is silent on this ground and has not found discussion and findings on this ground.
• The Tribunal directed the revenue to obtain the report from the concerned Adjudicating Authority as to how the show cause notice has been served. But in spite of further two opportunities, which were granted there is no report filed. Further, there is no application for time from the Adjudicating Authority, nor any progress has been made in the matter.
• The Tribunal finally held that no show cause notice has been served on the appellant-assessee and as such, the passing of Order-in-Original is without jurisdiction and honest in the eyes of law.
• The appeal is allowed and the impugned order is set aside.