TMI Blog2023 (10) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... as liable to pay tax on reverse charge basis as is specified in Notification No.30/2012-Service Tax (S.T.) dated 20.06.2012 - The petitioner has not received any of the notices, which preceded the impugned order and thus, the petitioner had failed to participate in the proceedings. Although the respondent cannot be faulted, the fact remains that the petitioner did not get an adequate opportunity to participate in the show cause proceedings. The impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of six months from the date of receipt of a copy of this order - Petition disposed off. - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. 7. The learned counsel for the petitioner further submitted that the petitioner therefore did not get himself registered before the service tax department. 8. That apart, it is submitted that the petitioner had shifted the place of business long time back and therefore, the notice that was sent to the address mentioned in the impugned order was not communicated to the petitioner. It is further submitted that the petitioner came to know about the passing of impugned order only after the Demand Notice dated 04.07.2023 was issued to the petitioner. 9. It is therefore submitted that the impugned order has been passed in gross violation of principles of natural justice as no notice has been served on the petitioner. 10. The learned Seni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not received any of the notices, which preceded the impugned order and thus, the petitioner had failed to participate in the proceedings. 16. Although the respondent cannot be faulted, the fact remains that the petitioner did not get an adequate opportunity to participate in the show cause proceedings. 17. Considering the above, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of six months from the date of receipt of a copy of this order. 18. Needless to state, before passing such order, the petitioner shall be heard. 19. The impugned order which stands quashed shall be treated as a corrigendum to the Show Cause Notice dated 09.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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