Home Case Index All Cases GST GST + HC GST - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 342 - TELANGANA HIGH COURTViolation of principles of natural justice - no notice of personal hearing was received by the petitioner - demand u/s 73(2) of the Finance Act, 1994 and penalty of equivalent amount u/s 78 of the Finance Act, 1994 - HELD THAT:- It is found that intimation of personal hearing sent to the service provider i.e., the petitioner, was returned undelivered by the postal authorities. Following the same, respondent No.1 passed the impugned order on the basis of available materials. It would be in the interest of justice if the matter is remanded and petitioner is afforded an opportunity of hearing before confirmation of demand and imposition of penalty - Petition disposed off.
|