1. Leave granted.

1. Heard Mr. Jayanth Nath, learned senior counsel for the appellant. Neither the counsel for the High Court nor that of the contesting respondents would want to make their submissions.

2. Facts in brief giving rise to the present appeals are as under:  

1. As all the three appeals are with respect to the same Assessee and with respect to the same period but with respect to the service tax liability and the penalty on such service tax liability, all the three appeals are decided...

1. In view of the aforesaid factual background, we do not find any good ground and reason to interfere with the final conclusion and decision of the High Court.

1. Personal liberty of a person is one of the oldest concepts to be purported by national courts. As long ago as in 1215, the English Magna Carta provided that:—  

1. What was challenged before the High Court was the Assessment Order. Against the order of assessment, there is a further appeal under Section 107 of the Central Goods & Services Tax Act, 2017.

1. Leave granted.

1. Leave granted.

1. Delay condoned.