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2020 (11) TMI 241 - HC - Service TaxRecovery of service tax dues of the company from the director - Attachment of his personal bank account by respondent - recovery of dues from the assessee-company under the Finance Act, 1994 - HELD THAT:- Any show cause notices issued to the assessee-company during the adjudication proceedings does not amount to notice to the petitioner in his personal capacity. Admittedly no notice was ever issued to the petitioner personally prior to the passing of the impugned demand notices dated 21st May, 2019 and 09th November, 2019 and/or the attachment order dated 08th June, 2020. In fact, during the course of final hearing, this Court had put a pointed question to the Principal Commissioner, CGST, as to whether the respondents would like to give a fresh notice to the petitioner clearly mentioning as to how the petitioner was liable for tax dues of the assessee-company. However, the Principal Commissioner informed this Court that the department has no material against the petitioner other than the fact that he was a Director of the assessee-company. The impugned order is in violation of principles of natural justice - writ petition is allowed without costs.
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