2016 (1) TMI 346

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....Counsel for M/s. Bijesh Thomas For the Respondent : Mr. V Sundareshwaran , SCGSC ORDER Heard the learned Senior Counsel for the petitioner as well as the learned Senior Central Government Standing Counsel for the respondent. With their consent, the main Writ Petition itself is taken up for final hearing and disposal. 2. The case of the petitioner is that the petitioner, a Public Limite....

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....eceipt of the said documents, a show cause notice, dated 22.10.2013, was issued, proposing/fixing service tax liability for the year 2009 - 2011, and the petitioner, pursuant to the same, filed their objection on 07.05.2014. The petitioner, in their objection, contended that they discharged their liability till 2010, and thereafter, their commercial operations were brought to a complete standstill....

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.... The learned Senior Counsel for the petitioner submitted that the respondent ought to have afforded personal hearing to the petitioner, but the same was not adhered to, in violation of principles of natural justice. The learned Senior Counsel also submitted that, eventhough the petitioner fails to seek an opportunity of personal hearing, such personal hearing is a must or otherwise, the action of ....

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....cerned ought to have been heard by the Authority, who is proceeding for passing the order. When the respondent is determining a justiciable controversy between the parties, he ought to have given the petitioner a fair opportunity to putforth their case to clarify or to defend any of the allegations levelled against the petitioner. 6. Considering the above, this Court is of the view that the pet....