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The HC set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for specified items, but did not issue a further show cause notice to allow submission of such documents. The Court found this omission procedurally unfair and interfered with the order, remanding the matter to the concerned authority for fresh consideration in accordance with principles of natural justice. The petition was allowed by way of remand.
The HC set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for specified items, but did not issue a further show cause notice to allow submission of such documents. The Court found this omission procedurally unfair and interfered with the order, remanding the matter to the concerned authority for fresh consideration in accordance with principles of natural justice. The petition was allowed by way of remand.
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