2021 (8) TMI 1324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hankar, Advocate, for the Respondent. JUDGMENT Heard both sides. 2.  Learned Counsel appearing for the petitioner drew my attention to the show cause notice at Ext.P1, dated 22-10-2018 and submits that the petitioner had replied to this show cause vide reply at Ext.P2. Thereafter, the matter was posted for personal hearing. By drawing my attention to the communication at Ext.P5, date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing to the petitioner. It is argued that because of non-compliance of principles of natural justice, the impugned order needs to be set aside. 3.  I have considered the submissions so advanced. With an averment that the petitioner has failed to pay the service tax, show cause notice (Ext.P1) was issued, to which the petitioner has tendered reply at Ext.P2. On some occasion, the assessment ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er submissions/explanations filed with your office in this regard, and to drop penal proceeding against our firm." 4. Bare reading of communication at Ext.P5 sent by the petitioner to the respondent makes it clear that the petitioner expressed his disinclination for availing opportunity of personal hearing and requested the authority to drop the penal proceedings against the firm. Following are....