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DEVASHIS BARUAH
Abraham Kaya Techi, (Carrying On Business In The Name Of M/S. M. T. Enterprise. ) – Appellant
Versus
Union Of India, Through The Secretary, Ministry Of Finance – Respondent
JUDGMENT :
(Devashis Baruah, J.)
Heard Mr. AK Jain, the learned counsel appearing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondent Nos.1 and 2.
2. The petitioner herein has assailed the order dated 25.11.2022 passed by the respondent No.2 primarily on two grounds: First, that the impugned order dated 25.11.2022 is in violation to the principles of natural justice, inasmuch as, prior to passing of the said impugned order, the petitioner was not issued the show cause notice. The second ground which has been taken is that the respondent No.2 does not have the jurisdiction in view of the fact that the petitioner or his proprietorship concern do not come within the jurisdiction of the Commissionerate of Dibrugarh, as no taxable event had taken place within the said Commissionerate.
3. For appreciating the said submissions, this Court finds it relevant to take note of the brief facts which led to the filing of the instant writ petition. The petitioner herein is the proprietor of a firm in the name and style of ‘M/s. M.T Enterprise’. The petitioner and his firm is registered under the Central Goods and Service Tax Act, 2017 (for short, the ‘C
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