Principles of Natural Justice upheld by the Court/s.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... foresaid firm for payment of service tax for two periods i.e. for the period 1st April, 2016 to 31st March, 2017 and again for the period 1st April, 2017 to 30th June, 2018. Letter dated 21st May, 2019 Respondent No.3 (CGST Central Excise, Mumbai) informed the Petitioner regarding the enquiry being conducted against it. The Petitioner was directed to pay a service tax liability of ₹ 47, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s investigation, enquiry or audit. An amount of ₹ 30, 60,257.00 was paid as pre-deposit. The Respondent rejected the application as tax dues were not finalized as on 30th June, 2019 by the Designated Committee. The reason being given that the application of Petitioner was not maintainable at all before the Designated Committee and accordingly no question of granting a hearing arose and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es were not finalized as on 30th June, 2019 by the Designated Committee due to non-submission of papers and records by the Petitioner. The Hon ble high court disapproved of such a flimsy rejection of an application. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (already referred to as the scheme herein-before) was introduced by the Finance (No.2) Act, 2019 and notified in the Gaz .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on is visited by adverse civil consequences, principles of natural justice like notice and hearing would have to be complied with. Non-compliance to the principles of natural justice would impeach the decision making process rendering the decision invalid in law. The Respondents failed to keep in mind the broad picture of the above scheme while dealing with the application of the Petitioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion to the Petitioner. Thus we may infer that the principles of natural justice always need to be observed to prevent any miscarriage of justice. The constitutional courts have always acted as a watchdog jealously guarding the rights of the citizens against arbitrariness of the authorities. Full Text : 2020 (10) TMI 1135 - BOMBAY HIGH COURT - FAQ - Frequently Asked Que .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X