2025-VIL-654-ORI-ST
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SERVICE TAX High Court Cases

Service Tax - Multiple Assessment Orders, Ex Parte Order – Petitioner challenged an ex parte assessment order raising a demand of service tax for the financial years 2015-16 and 2016-17 - Petitioner argued that for the same periods, the Commissioner, CGST & CX (Audit) Commissionerate, Nashik had passed an assessment order after affording him an opportunity of personal hearing - Whether the ex parte assessment order passed by the Commissioner, GST & CX Commissionerate, Rourkela is sustainable in light of the subsequent assessment order passed by the Commissioner, CGST & CX (Audit) Commissionerate, Nashik – HELD - When multiple assessment orders exist for the same assessment year in respect of the same assessee on identical subject-matter, the order that addresses the merits of the case generally takes precedence over an ex parte order because an ex parte order is typically made without considering the taxpayer's arguments, evidence, or objections/explanation, if any. The order based on merit reflects application of mind in decision making and thorough examination of the facts and law being made, such order is preferred to be sustained rather than the order which is passed in absence of the assessee for want of service of notice. The rationale behind this principle is rooted in the principles of natural justice and fairness, as a taxpayer should have the opportunity to present their case – The decision taken on compliance of principles of natural justice and on merits is tenable particularly when the same is not questioned before any other forum and attained finality. Accordingly, the ex parte assessment order is quashed and the parties are to act according to the assessment order passed by the Commissioner, CGST & CX Commissionerate (Audit), Nashik - The writ petition is disposed of
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