2022 (1) TMI 204

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....Goods and Services Tax regime, the petitioner was required to pay service tax under the Reverse Charge Mechanism in respect of ocean freight paid for the import of materials. However, due to an oversight, the petitioner could not comply with the requirement to pay service tax on a Reverse Charge basis which admittedly was a requirement that came into force on 13-4-2017. Immediately, on noticing this, the petitioner voluntarily paid a sum of Rs. 54,03,171/- as service tax in respect of ocean freight on a Reverse Charge basis on 29-6-2018 and 11-8-2018. 2. On the introduction of the GST regime, the petitioner was required to claim any credit of input tax existing under any previous tax regime, by submitting a declaration in Form GST-T....

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....nce and further that in practice, a minimum of three adjournments is granted in order to enable the party concerned to attend the hearing. She, therefore, submits that Ext. P3 order is clearly one issued in violation of principles of natural justice. 5. The Learned Standing Counsel for the respondents submits that a person, who fails to avail of an opportunity, cannot be heard to complain of a violation of principles of natural justice. He would also submit that all the contentions taken by the petitioner have been duly considered in Ext.P3 order. He states that he can file a detailed counter affidavit in the matter along with necessary records to show that an opportunity for a hearing had been extended to the petitioner. 6.&emsp....

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....Those who take this view do not, I think, do themselves justice. As everybody who has anything to do with the law well knows, the path of the law is strewn with examples of open and shut cases which, somehow, were not; of unanswerable charges which, in the event, were completely answered; of inexplicable conduct which was fully explained; of fixed and unalterable determinations that, by discussion, suffered a change. Nor are those with any knowledge of human nature who pause to think for a moment likely to underestimate the feelings of resentment of those who find that a decision against them has been made without their being afforded any opportunity to influence the course of events." I am therefore clear in my mind that the appeal ough....