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2023 (10) TMI 1092 - HC - Service TaxViolation of principles of natural justice - opportunity of hearing not provided to petitioner - Exemption from Service Tax - Goods Transport Agency service - petitioner doing the work for FCI, a Food Procurement Agency in agricultural produce - non-production of consignment note(s) - Entry No. 21 of the Notification No. 25/2012-S.T., dated 20-6-2012 - HELD THAT:- Since the impugned order has been passed without any giving opportunity to the petitioner to produce the relevant documents which were in his custody, the present writ petition is allowed and the order dated 30-12-2022 (Annexure P-12) is being set aside and the matter is being remanded back to the Assessing Officer to pass a fresh order after giving one opportunity to the petitioner to produce the consignment note(s) and then pass a speaking order keeping in view the Entry No. 21 of the Exemption Notification, in accordance with law. Petition allowed by way of remand.
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