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2021 (8) TMI 1324 - KERALA HIGH COURTViolation of principles of natural justice - disinclination of petitioner for availing opportunity of personal hearing - penalty proceedings - failure to pay service tax - HELD THAT:- With an averment that the petitioner has failed to pay the service tax, show cause notice (Ext.P1) was issued, to which the petitioner has tendered reply at Ext.P2. On some occasion, the assessment proceedings were deferred at the request of the petitioner. Ultimately, the proceedings were fixed for personal hearing of the petitioner on 24-11-2020. By the notice of hearing dated 11-11-2020 (Ext.P4), the petitioner was communicated date of hearing as 24-11-2020. He was directed to appear in person or through his authorised representative. Bare reading of communication at Ext.P5 sent by the petitioner to the respondent makes it clear that the petitioner expressed his disinclination for availing opportunity of personal hearing and requested the authority to drop the penal proceedings against the firm - In this view of the matter, the records show that the petitioner was afforded opportunity of personal hearing in the matter which the petitioner declined to avail. In this view of the matter, it cannot be said that the impugned order suffers from viz. of violation of principles of natural justice. The impugned order is an appealable order. Petition dismissed.
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