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2022 (8) TMI 1317 - HC - Service TaxViolation of principles of natural justice - pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - HELD THAT:- In the instant case, the respondent-writ petitioner did not have sufficient time to react to produce the necessary documents before the concerned authority for a pre-show cause notice consultation. The view of the learned Single Judge that there has been violation of principles of natural justice is agreed upon - however, quashing of the said show cause notice-cum-demand would not be necessary in the facts and circumstances of the case and if the order passed in the writ petition is slightly modified, it will not only protect the interest of the assessee but also the interest of the revenue. The instant appeal stands partly allowed and the order and direction issued by the learned Single Judge quashing the show cause notice cum demand letter dated 11.10. 2021 is set aside and the contents of the show cause notice shall be treated as additional information in addition to audit observation dated 01.10.2021. The appellant/assessing officer is directed to fix a date for personal hearing on which date the case will be discussed with the respondent assessee and the assessing officer shall proceed in accordance with the law. Till such time no coercive action shall be initiated against the respondent-writ petitioner.
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