2019 (1) TMI 1675

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....t petition has been filed for the following reliefs: i) Issue a writ, order or direction in the nature of certiorari calling for records and to quash the order in original no.244/S.Tax/HLD16 dated 30.12.2016 passed by Superintendent, Service Tax Cell, Division Haldwani i.e. respondent no.2, whereby the Superintendent, Service Tax, vide its order dated 30.12.2016 imposed the penalty of Rs.....

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....e. v) Cost of petition may be awarded in favour of petitioners. 2. At the very outset, learned counsel appearing for the respondents would raise objection with regard to the maintainability of the writ petition and would submit that the petitioner has a statutory remedy of appeal u/s 85 of The Finance Act, 1994. He would further submit that in a similar controversy in WPMS No.2716 of 2....

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....titioner. It is a settled principle of law that no person can be punished without giving him any opportunity of hearing. 18. That it is submitted that the respondents neither supplied the copy of order in original dated 30.12.2016, nor supplied the copy of those documents, on the basis of which the respondents had reached in the conclusion to impose the penalty upon the petitioner. It is ....

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....ll as principle of natural justice." 4. I have heard the rival submissions made by learned counsel for the parties and have also gone through the averments made in the writ petition. Though it is contended in the writ petition that the impugned order was never served upon the petitioner and it was in the month of August 2018 only when he could know about the said order, but it is nowhere stated....