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2016 (9) TMI 898 - MADRAS HIGH COURT

2016 (9) TMI 898 - MADRAS HIGH COURT - 2016 (44) S.T.R. 234 (Mad.) - Validity of impugned order - violation of principles of natural justice - petitioner has not been given adequate opportunity to put forth their case by way of personal hearing - Held that:- it is not in dispute that the respondent did not give any reply to the said request made by the petitioner. Nevertheless, the petitioner submitted a representation on 01.03.2016, furnishing certain details said to be the break-up details and .....

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pecifically provide for an opportunity of personal hearing, Courts have rendered decisions and stated that when complicated questions of facts are involved, it would be in fitness of things for the Authority to afford an opportunity of personal hearing. The said decision has been rendered with a view to clarify the facts and also in a way to help the Adjudicating Officer to give a proper and just conclusion at the earliest. Therefore, had the respondent afforded an opportunity to the petitioner .....

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tanding Counsel. ORDER Heard Mr. R. Muthukumarasamy, learned Senior Counsel instructed by Mrs. V. Pushpa, learned counsel for the petitioner and Mr. A.P. Srinivas, learned Standing Counsel appearing on behalf of the respondent and with the consent of learned counsel appearing on either side, the writ petition taken up for final disposal. 2.The challenge in this Writ Petition is to an Order-in- Original dated 23.03.2015, passed by the respondent, demanding Service tax and imposing penalty on the .....

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ioner had been given an effective hearing, as requested by them. Elaborate counter affidavit has been filed by the Assistant Commissioner (Legal) of the respondent Department. Since, this Court is examining the correctness of the impugned order only on the ground as to whether principles of natural justice has been followed or not, the factual averments stated in the affidavit filed in support of the Writ Petition or as set out in the counter affidavit have not been taken into consideration. 5.A .....

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e tax on the value of Infrastructure Development Charges, should not be demanded; why the CENVAT Credit should not be disallowed and recovery under Rule 14 of the CENVAT Credit Rules 2004, read with section 73 (1) of the Finance Act, 1994, and why Service Tax should not be demanded on the value of import services, apart from other things including as to why penalty should not be imposed. 5.2 The petitioner's authorized representative submitted a letter on 15.4.2015, requesting one month time .....

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ndent by proceedings dated 25.01.2016, fixed the hearing on 04.02.2016. On 04.02.2016, the counsel for the petitioner appeared before the respondent and referred to the reply dated 04.06.2015 and requested further time to make their written submissions as well as the compendium of the case. The said request was recorded by the respondent and the matter stood adjourned as requested by the petitioner to 19.02.2016. On 19.02.2016, the petitioner submitted a letter to the respondent stating that the .....

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