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of <h1>Order on Service Tax Assessment Overturned for Inadequate Notice; New Hearing Notice to be Sent via Email</h1> The AP HC set aside the impugned order on service tax assessment due to inadequate notice and lack of a personal hearing for the petitioner. The Court ... Violation of principles of natural justice - petitioner states that petitioner did not receive any notice of personal hearing, after the submission of his objections and the lack of such personal hearing is prejudicially affect his case - demand of service tax on the turnover reported in the income tax returns for the financial year 2015-16 and 2016-17 - HELD THAT:- The impugned order dated 26.03.2024 is set aside - The 1st respondent shall issue a fresh notice to the petitioner fixing a date of personal hearing. Petition disposed off. The Andhra Pradesh High Court, in a case concerning service tax assessment, set aside the impugned order due to lack of proper notice and personal hearing for the petitioner. The Court directed the respondent to issue a fresh notice for a personal hearing via email to the petitioner's registered email ID in the GST records. The petitioner was instructed to present objections through an authorized representative at the hearing, after which the respondent would reconsider and make appropriate decisions. The Court also ruled that the issue of limitation would not be raised by the petitioner in this case. The writ petition was disposed of without costs, and any pending applications were closed accordingly.
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