TMI Blog2022 (10) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... nd dealt with in the impugned order dated 6th July 2021. Respondent No.2 not having done that, impugned order requires to be quashed and set aside, which we hereby do. The matter is remanded for denovo consideration. Before passing any order, which shall be within eight weeks from today, petitioner shall be given a personal hearing, notice whereof shall be given atleast seven working days in advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds that the observations of Respondent No.2 that petitioner has not submitted any reply to the charges levelled in the impugned show cause notice is erroneous in as much as petitioner had filed a reply dated 9th December 2019. Prior to the issuance of the show cause notice petitioner had received a letter from Respondent No.2 for verification of service tax payment vide letter dated 11th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there has been no reply from petitioner. A copy of reply is also annexed to the petition and there is no denial by way of affidavit in reply. According to Mr.Raichandani, it is petitioner s case that tax if any was payable on reverse charge basis and that has not been considered at all in the impugned order. 3. We have considered the petition with the documents annexed thereto with the assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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