Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently "forgotten" by the adjudicating authority. The matter was remanded to the competent authority with directions to consider the petitioner's reply, provide an opportunity for hearing, and pass a fresh order in accordance with law. The application was allowed.
The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently "forgotten" by the adjudicating authority. The matter was remanded to the competent authority with directions to consider the petitioner's reply, provide an opportunity for hearing, and pass a fresh order in accordance with law. The application was allowed.
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