9911796707
TMI Blog2021 (8) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the service tax, show cause notice (Ext.P1) was issued, to which the petitioner has tendered reply at Ext.P2. On some occasion, the assessment proceedings were deferred at the request of the petitioner. Ultimately, the proceedings were fixed for personal hearing of the petitioner on 24-11-2020. By the notice of hearing dated 11-11-2020 (Ext.P4), the petitioner was communicated date of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Shri Premjit Nagendran, Advocate, for the Petitioner. Shri P.G. Jayashankar, Advocate, for the Respondent. JUDGMENT Heard both sides. 2. Learned Counsel appearing for the petitioner drew my attention to the show cause notice at Ext.P1, dated 22-10-2018 and submits that the petitioner had replied to this show cause vide reply at Ext.P2. Thereafter, the matter was posted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents ought to have adjourned the matter by granting opportunity of hearing to the petitioner. It is argued that because of non-compliance of principles of natural justice, the impugned order needs to be set aside. 3. I have considered the submissions so advanced. With an averment that the petitioner has failed to pay the service tax, show cause notice (Ext.P1) was issued, to which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest your goodself, to consider above facts and our earlier submissions/explanations filed with your office in this regard, and to drop penal proceeding against our firm. 4. Bare reading of communication at Ext.P5 sent by the petitioner to the respondent makes it clear that the petitioner expressed his disinclination for availing opportunity of personal hearing and requested the authority to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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