9911796707
TMI Blog2024 (2) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... granted there is not even request for adjournment. It is only on the fourth opportunity i.e. 09.10. 2020 fixing the date for hearing on 16.10.2020, a letter was addressed. Admittedly, the petitioner did not file any reply to the said Show Cause Notice. The whole effort of the petitioner was to postpone the finalisation of the order. The authority cannot indefinitely wait for the petitioner s appearance for personal hearing before the authority concerned. The petitioner himself has not availed the three earlier opportunities of hearing and with respect to the fourth opportunity, the petitioner has filed adjournment, this Court is of the considered view that there has been no violation of the principles of natural justice as alleged by. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to making/releasing of advertisements in Print Media, Visual Media etc. and other advertisement and related services like wall painting , editing , dubbing , theatre advertisement , graphic advertisement , etc. 3. During the course of audit of the records of the petitioner by the Department for the financial year 2012-13 to 2016-17, nonpayment/ short payment of service tax was noticed due to non-inclusion of certain amounts falling under the heads BIZ-show charges . The petitioner was issued detailed Show Cause Notice in Exhibit P-1 on 18.12.2018 asking the petitioner to show cause as to why the amounts mentioned in the Show Cause Notice should not be confirmed. The petitioner did not file any reply to the said Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not file any reply to the said Show Cause Notice. The whole effort of the petitioner was to postpone the finalisation of the order. The authority cannot indefinitely wait for the petitioner s appearance for personal hearing before the authority concerned. 6. The petitioner himself has not availed the three earlier opportunities of hearing and with respect to the fourth opportunity, the petitioner has filed adjournment, this Court is of the considered view that there has been no violation of the principles of natural justice as alleged by. Moreover, there is a remedy of appeal and this ground also can be taken before the appellate authority. There is no bar under the statue that the ground of violation of principles of natural justic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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