2021 (6) TMI 292

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....: Kailash Nath P S S Respondent and Advocate : GP For Commercial Tax Order: (Per The Hon'ble Sri Justice A.V. Sesha Sai) Heard Sri Kailashnath P.S.S., learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax, appearing for the respondents, apart from perusing the entire material available on record. Challenge in the present Writ Petition is to the....

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....nd Services Tax Act, 2017 (for brevity, 'the Act') in general and sub-Section (4) of Section 75 of the Act in particular, the second respondent herein passed the impugned order. On the contrary, it is strenuously contended by the learned Government Pleader that, having failed to respond to the show cause notice issued by the second respondent herein, within the time stipulated, petitioner herein ....

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....unity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered opinion of this Court, second respondent herein, before resorting to t....