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2022 (1) TMI 204 - HC - Service TaxRefund of service tax - refund sought on the premise that it had not been able to avail input tax credit on the said amount - opportunity for a hearing not provided - violation of principles of natural justice - HELD THAT:- This writ petition can be disposed of without going into the merits of the matter. There are no propose to enter into the merits of the controversy or to render any finding as to whether a notice for personal hearing was actually issued to the petitioner or not. The Learned Standing Counsel is justified in asserting that a person who failed to avail an opportunity cannot be heard to complain of a violation of the principles of natural justice. However, one cannot lose sight of the fact that this is not a case where there has been a consistent default on the part of the petitioner in appearing for a personal hearing. Further opportunity should have been granted to the petitioner for a personal hearing - Petition allowed.
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