Roots Education Pvt Ltd Vs Commissioner of Central Tax, Delhi East
Date: April 21, 2025
Subject Matter
Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication
Summary
The petitioner, engaged in the coaching business and a registered service provider, challenged the Commissioner of Central Tax Appeals-II’s Order-In-Appeal (OIA) dated January 31, 2025, and the Order-In-Original (OIO) dated June 27, 2024, affirming s…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The Petitioner herein assails the Order-In-Appeal 1 dated 31.01.2025 passed by the Commissioner of Central Tax Appeals-II, New Delhi, and the Order-In-Original 2 dated 27.06.2024 passed by the Additional Commissioner, CGST, Delhi (East), confirming the demands of Service Tax, interest and penalty emanating from five Show Cause Noti…