9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 590 - HC - Service TaxPrinciples of Natural Justice - denial of reasonable opportunity of being heard - levy of Service Tax - contract of construction of road - period from April- 2014 to June-2017 - HELD THAT - This court is of the considered view that due and sufficient opportunity of being heard of reasonable nature was extended to the petitioner to respond to the show cause notice which was issued about 9-10 months back. If the petitioner had any genuine intentions of filing reply and not delaying the matter, petitioner would have availed the opportunity - thus the opportunity of reasonable in nature was extended to the petitioner before passing of the impugned order vide P/1. Petition dismissed.
Issues: Denial of reasonable opportunity of being heard before passing the order
In this case, the petitioner challenged an order passed by the Principal Commissioner CGST & Central Excise levying a substantial amount as service tax for a construction project undertaken by the petitioner. The petitioner contended that they were not given a reasonable opportunity to be heard before the order was passed. The respondent, on the other hand, provided evidence that multiple notices were issued to the petitioner, including a show cause notice and a notice granting personal hearing, which the petitioner failed to respond to in a timely manner. The court noted that the petitioner had sufficient time to respond to the notices, but failed to do so, indicating an intention to delay the proceedings. The court held that the petitioner was indeed given a reasonable opportunity to be heard, and dismissed the petition on the grounds that the denial of opportunity claim was unfounded. Overall, the judgment highlights the importance of parties availing themselves of opportunities to be heard in legal proceedings. It emphasizes that failure to respond to notices and delays in the process can impact the outcome of the case. The court's decision underscores the principle that parties must actively engage in the legal process and not use tactics to prolong or obstruct proceedings.
|
