2009 (7) TMI 722 - HC - Service Tax

Violation of Natural Justice - The order impugned, it is alleged, was passed without notice of the proceedings to the petitioner. Natural justice has thus been denied to the petitioner. Held that merit of contention not considered and impugned order set aside on sole ground of violation of natural justice.

Summary

The High Court of Calcutta quashed an order of the Additional Commissioner, Sales Tax, Kolkata, dated 12th June, 2009, due to lack of notice and violation of natural justice. The petitioner was not given an opportunity of hearing. The court directed a fresh order to be passed after notice and hearing to the petitioner. The decision was based solely on the lack of notice, without considering the merits of the case.