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2021 (7) TMI 987 - HC - Service TaxPrinciples of natural justice - matter was adjudicated ex-parte, in the absence of the petitioner - petitioner did not appear before the respondent - levy of service tax in respect of service rendered to members - HELD THAT:- One more opportunity can be extended to the petitioner to present its case before the respondent. It is true that a person who did not avail of the opportunity for hearing cannot later complain about violation of principles of natural justice. However, considering the fact that Ext.p11 request was made citing the COVID-19 pandemic and considering the fact that it the specific case of the petitioner that E-mail dated 03-03-2021 fixing the date of hearing on 25-03-2021 had not come to the notice of any of the office bearers of the petitioner, it is only appropriate such opportunity is extended to the petitioner. It is settled law that when an order is passed in violation of the principles of natural justice the availability of an alternative remedy is not a bar for exercise of the jurisdiction under Article 226 of the Constitution of India - the respondent shall adjudicate Ext.P7 show cause notice afresh within a period of one month from the date of receipt of a certified copy of this judgment. Petition disposed off.
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