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M/s. Gamesa Renewable Pvt. Ltd. Versus Principal Commissioner of Service Tax Chennai

2016 (9) TMI 898 - MADRAS HIGH COURT

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 a specific request was made to the respondent that an opportunity of .....

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ve 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 as sought for in their representation dated 01.03.2016, the petitione .....

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ounsel 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 petitioner on various grounds. 3.The only ground on which the impugne .....

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orate 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.After hearing the learned counsel for the parties and perusing the mat .....

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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 to submit their reply along with supporting documents. The said requ .....

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6. 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 their counsel had met a minor accident and unable to attend the hearing .....

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