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    <title>2023 (5) TMI 1261 - DELHI HIGH COURT</title>
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    <description>The HC set aside the impugned orders confirming service tax demand and penalty due to a violation of natural justice, as the petitioners were not granted a personal hearing. The Court found that the authorities proceeded with adjudication despite being informed of a change in management and the inability to serve notices at the old address. The case was remanded to the Adjudicating Authority, directing the petitioners to file their replies within four weeks, with a final order to be issued within four weeks thereafter. The Court underscored the necessity of adhering to natural justice principles in such proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=310355</link>
      <description>The HC set aside the impugned orders confirming service tax demand and penalty due to a violation of natural justice, as the petitioners were not granted a personal hearing. The Court found that the authorities proceeded with adjudication despite being informed of a change in management and the inability to serve notices at the old address. The case was remanded to the Adjudicating Authority, directing the petitioners to file their replies within four weeks, with a final order to be issued within four weeks thereafter. The Court underscored the necessity of adhering to natural justice principles in such proceedings.</description>
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