Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 999 - HC - Service TaxPrinciples of natural justice - show-cause notice and personal hearing notices were never served on the petitioner - HELD THAT:- It appears that petitioner neither responded nor submitted data sought for in the letter, dated 09.12.2020 - the petitioner failed to respond to the notices issued by the respondent No. 1 and therefore, respondent No. 1 proceeded with adjudication and passed the impugned order- in-original, dated 20.06.2022. The explanation offered by the petitioner that after receipt of impugned order, the same was misplaced inadvertently and therefore, he could not take further steps and thus, delay caused in filing present writ petition, does not inspire confidence of this Bench, considering the conduct of the petitioner even after service of the show-cause notice, personal hearing notices and order in original. There are clear latches, defaults on the part of petitioner. Firstly, in not availing alternate efficacious remedy of filing appeal before the Commissioner (Appeals) and secondly, unexplained delay in approaching this Court. In considered opinion of this Bench, the writ petition is devoid of any merits and no grounds are made out to interfere with the impugned order - Petition dismissed.
|