TaxTMI 
TaxTMI 
2016 (1) TMI 346
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.... 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 Limited Company, was engaged in leasing of vesse....
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.... 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, and hence, no liability was subsisting. ....
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....er 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 the respondent would violate Article 14 of t....
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...., 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 petitioner should be given an opportunity of hearing,....