https://www.taxtmi.com/caselaws?id=448332 The HC set aside the impugned Order-in-Original due to a violation of natural justice principles, as the petitioner was not afforded a proper personal hearing, contrary to the master Circular dated 10.03.2017. The Department failed to prove service of notice for a personal hearing. The matter was remitted back to respondent No. 1 for a fair hearing, treating the impugned order as a Show Cause Notice. The petitioner was directed to respond by a specified date, and the respondents were instructed to schedule a personal hearing and make a prompt decision. The writ petition was allowed on technical grounds, with no costs awarded. en-us Tue, 19 Dec 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448332 The HC set aside the impugned Order-in-Original due to a violation of natural justice principles, as the petitioner was not afforded a proper personal hearing, contrary to the master Circular dated 10.03.2017. The Department failed to prove service of notice for a personal hearing. The matter was remitted back to respondent No. 1 for a fair hearing, treating the impugned order as a Show Cause Notice. The petitioner was directed to respond by a specified date, and the respondents were instructed to schedule a personal hearing and make a prompt decision. The writ petition was allowed on technical grounds, with no costs awarded. Case-Laws Service Tax Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448332