2018 (6) TMI 1145

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..... the Kerala Co-operative Societies Act, 1969 and the Risk Fund established in terms of Section 57D of the said Act. As per Ext.P7 notice, the second respondent has called upon the petitioner to show cause, among others, why service tax amounting to Rs. 17,13,34,094/- shall not be realised from them in respect of the various services rendered by them. Ext.P11 is the order passed on Ext.P7 show cause notice. Ext.P11 order is though appealable in terms of the Finance Act, 1994, the petitioner challenges Ext.P11 order in this writ petition under Article 226 of the Constitution of India on the ground that the same is vitiated for non compliance of the principles of natural justice. 2. Heard the learned counsel for the petitioner as also the lear .....

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..... akumar to file an affidavit also in this proceedings that he did not attend the hearing on 20.09.2017. 4. In the course of hearing, the learned Standing Counsel for the second respondent has made available the proceedings of the hearing held on 30.08.2017 and 20.09.2017. It is recited in the proceedings of hearing dated 20.09.2017 that Udayakumar had attended the hearing on 20.09.2017 on behalf of the petitioner and sought time. The case set up by the petitioner that Udayakumar did not appear for the hearing on 20.09.2017 may not, therefore, be correct. I do not propose to render a finding on the correctness of the said case set up by the petitioner, for, according to me, it is unnecessary to render a finding on the said issue for the disp .....

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..... communication and posted the matter for hearing on 30.08.2017. The petitioner sought time on 30.08.2017. The matter was, accordingly, adjourned to 20.09.2017. The proceedings of hearing dated 20.09.2017 which is made available by the learned Standing Counsel for the second respondent indicates that the representative of the petitioner requested for time on 20.09.2017 also. The request made by the petitioner on 20.09.2017 has not been considered. Instead, the order was passed on 16.10.2017 without affording the petitioner a further opportunity of hearing. It is seen that in the meanwhile the petitioner submitted their explanation to the show cause notice on 28.09.2017. Ext.P10 is the explanation. In Ext.P10 explanation, the petitioner speci .....

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