Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 232 - HC - Service TaxMaintainability of petition - availability of alternative remedy of appeal - opportunity of personal hearing - Violation of principles of natural justice - HELD THAT:- There is no dispute to the proposition that when the statute provides for a remedy, ordinarily a writ court would be reluctant to entertain a writ petition. However, there are well recognized exceptions to the above rule of self-imposed limitation. One such well recognized exception is violation of the principles of natural justice. If there is violation of the principles of natural justice, the writ court may still entertain a petition under Article 226 of the Constitution of India notwithstanding availability of alternative remedy. The personal hearing was in connection with the show cause notice issued to the petitioner on 19.12.2016. Three dates of personal hearings were mentioned and it was stated in paragraph 3 that petitioner could appear on any one of the dates mentioned either in person or through counsel. Beyond the three dates mentioned above, no further extension of time would be given. The stand taken by the respondents that mentioning of the third date of hearing i.e., 03.03.2017 is a typographical error does not appeal to us. It is clear as day light that the intention of the respondent No.1 was to provide personal hearing on either of the three dates. If the respondents had provided three dates with the option to the petitioner to avail any one of the dates for personal hearing, then respondents ought to have waited for the last date so mentioned in the notice dated 17.02.2017 which is 03.03.2017. Abrupt passing of the order-in-original on 28.02.2017 without waiting for the petitioner to avail personal hearing on 03.03.2017 and proceeding ex parte on 28.02.2017 has vitiated the impugned order-in-original. Petition allowed.
|