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2014 (7) TMI 1091

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..... pugned in this Writ Petition, no opportunity whatsoever has been granted to the petitioner to give his explanation for the show cause notice dated 21.5.2014 which was received by the petitioner on 27.5.2014 only. - petitioner is prepared to deposit 10% of the Tax amount and the matter may be remanded back to the respondent for passing a fresh order after hearing the petitioner. - Decided condition .....

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..... 0 towards service charges and the said amount did not involve any transfer of property in goods. However, the respondent has proposed assess 10% value of the total receipts amounting to ₹ 57,64,194/at 12.5% as materials consumed which is contrary to the settled principles of law and no opportunity was given to the petitioner to file their objections. Later on, the respondent issued a notice .....

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..... On a perusal of the records, it appears that before passing the order impugned in this Writ Petition, no opportunity whatsoever has been granted to the petitioner to give his explanation for the show cause notice dated 21.5.2014 which was received by the petitioner on 27.5.2014 only. 7. At this stage, the learned Counsel for the petitioner would fairly submit that the petitioner is prepared to .....

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