Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 505 - KERALA HIGH COURTViolation of principles of natural justice - recovery of nonpayment/ short payment of service tax - petitioner did not file any reply neither he produced any documents as directed by SCN - opportunity of hearing was given to petitioner or not - HELD THAT:- The petitioner has been granted four opportunities of personal hearing. In respect of the three opportunities earlier granted there is not even request for adjournment. It is only on the fourth opportunity i.e. 09.10. 2020 fixing the date for hearing on 16.10.2020, a letter was addressed. Admittedly, the petitioner did not file any reply to the said Show Cause Notice. The whole effort of the petitioner was to postpone the finalisation of the order. The authority cannot indefinitely wait for the petitioner’s appearance for personal hearing before the authority concerned. The petitioner himself has not availed the three earlier opportunities of hearing and with respect to the fourth opportunity, the petitioner has filed adjournment, this Court is of the considered view that there has been no violation of the principles of natural justice as alleged by. Moreover, there is a remedy of appeal and this ground also can be taken before the appellate authority. There is no bar under the statue that the ground of violation of principles of natural justice cannot be taken before the appellate authority and, it can be taken only before this Court. The impugned order is well reasoned order. There are no merit in the writ petition - petition dismissed.
|