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2018 (4) TMI 779 - HC - Service TaxMaintainability of petition - only contention raised before us is that this petition should be entertained because the order-in-original dated 20th November, 2012 is passed without affording reasonable opportunity of being heard to the petitioner - Held that: - After the show cause notice was issued and the petitioner requested that the matter be taken up post second week of July, 2012, then, we do not see how the order was passed, particularly when the petitioner was notified the dates of hearing on 16th, 19th and 20th November, 2012. It is thus uncalled for and avoidable urgency and expediency in disposal of the proceedings, which prompts us to interfere with the order-in-original. The rights and equities can be balanced by the petitioner being called upon to meet 50% of the demand in the show cause notice. The petitioner should, therefore, deposit a further sum of ₹ 5 lakhs within a period of four week from today with the Service Tax Commissionerate.
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