TMI Blog2021 (3) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ants on the condition that the writ applicants shall make a pre-deposit of the sum of ₹ 9,21,490/, which is 7.5% of the net tax demand as per the impugned order - application allowed by way of remand. - R/SPECIAL CIVIL APPLICATION NO. 23148 of 2019 - - - Dated:- 19-3-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA and HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MR UCHIT N SHETH(7336) for the Petitioner(s) No. 1,2 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 2 NOTICE SERVED BY DS(5) for the Respondent(s) No. 1 VIRAL K SHAH(5210) for the Respondent(s) No. 2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 By this writ application under Article 226 of the Constitution of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, is permitted. 3. We have heard Mr. Uchit M. Sheth, the learned counsel appearing for the writ applicants and Mr. Nikunt Raval, the learned Senior Standing Counsel appearing for the respondents. 4. The case of the writ applicants may be summarised as under: 5. The writ applicants are engaged in the business of developing and selling residential and commercial property. The writ applicants were duly registered under the Finance Act, 1994 (hereinafter referred to as the Finance Act ) and filed returns and paid service tax on construction service. 6. Pursuant to the search proceedings, a show cause notice was issued to the writ applicants dated 24th April 2019 raising issues of computation of service tax liability. Juniors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing was granted before passing the impugned order. While the representatives of the writ applicants had submitted documents before the 2nd respondent and specifically requested for an opportunity of personal hearing for offering explanation regarding reconciliation between the books of accounts and returns, the 2nd respondent had intimated that she would first go through the documents and thereafter, call the writ applicants for hearing. However, instead of calling the writ applicants for hearing the 2nd respondent authority has proceeded to pass impugned order, which is wholly in breach of principles of natural justice. The impugned order, therefore, deserves to be quashed and set aside and the matter deserves to be remitted to the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replies dated 16.09.2019 04.10.2019 filed by the assessee, oral submissions made during the course of personal hearing and the available records. 11. Relying upon the aforesaid, Mr. Raval submitted that the writ applicants were heard by the respondent No.2. 12. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that we should give one opportunity to the writ applicants to make oral submissions and offer appropriate explanation to the various queries raised in the show cause notice. 13. This writ application succeeds in part. The impugned order dated 11th November 2019 is hereby quashed and set aside and the entire matter is remitted to the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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