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Service Tax - Highlights / Catch Notes

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Principles of natural justice - service of order in original - ...

Service Tax

May 10, 2021

Principles of natural justice - service of order in original - levy of service tax - This Court is of the view that the dispute, as to whether the petitioner was earlier communicated or not communicated the order dated 20.3.2017 cannot be considered by this Court in writ jurisdiction, particularly when it has been recorded in Annexure 11 that the same was earlier delivered to the petitioner at their business address as well as residential address. - HC

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