https://www.taxtmi.com/caselaws?id=348440 The Court found that the rejection of the petitioner's Declaration under VCES without a prior opportunity of hearing was unsustainable. The Court held that the Designated Authority failed to comply with the requirement of providing a hearing before rejection, breaching principles of natural justice. The impugned order was set aside, and the matter was remanded back to the Authority for reconsideration. The Authority was directed to afford a reasonable opportunity of hearing to the petitioner before issuing a new order, addressing all objections and contentions raised by the Company separately in a speaking order. en-us Mon, 11 Sep 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348440 The Court found that the rejection of the petitioner's Declaration under VCES without a prior opportunity of hearing was unsustainable. The Court held that the Designated Authority failed to comply with the requirement of providing a hearing before rejection, breaching principles of natural justice. The impugned order was set aside, and the matter was remanded back to the Authority for reconsideration. The Authority was directed to afford a reasonable opportunity of hearing to the petitioner before issuing a new order, addressing all objections and contentions raised by the Company separately in a speaking order. Case-Laws Service Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348440