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2021 (3) TMI 913 - HC - Service TaxPrinciples of natural justice - no hearing was granted before passing the impugned order - entire matter was regarding the reconciliation between the books of accounts and returns of the writ applicants - HELD THAT:- One opportunity should be provided to the writ applicants to make oral submissions and offer appropriate explanation to the various queries raised in the show cause notice. The impugned order dated 11th November 2019 is hereby quashed and set aside and the entire matter is remitted to the adjudicating authority (respondent No.2) for fresh adjudication after giving an opportunity of hearing to the writ applicants on the condition that the writ applicants shall make a pre-deposit of the sum of ₹ 9,21,490/, which is 7.5% of the net tax demand as per the impugned order - application allowed by way of remand.
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