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2025 (2) TMI 662

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..... bmission of his objections and the lack of such personal hearing is prejudicially affect his case - demand of service tax on the turnover reported in the income tax returns for the financial year 2015-16 and 2016-17 - HELD THAT:- The impugned order dated 26.03.2024 is set aside - The 1st respondent shall issue a fresh notice to the petitioner fixing a date of personal hearing. Petition disposed o .....

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..... e turnover reported in the income tax returns for the financial year 2015-16 and 2016-17. The petitioner filed his objections to this show cause notice. Thereafter, the petitioner received the impugned order of assessment, dated 26.03.2024. 3. It is the case of the petitioner that the petitioner did not receive any notice of personal hearing, after the submission of his objections and the lack of .....

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..... Sri A. Sarveswar Row, learned counsel appearing for the petitioner would submit that the Mail ID to which the message had been sent, does not belong to the petitioner and it is also not the Mail ID, which is registered with the GST authorities. He would further submit that notices that were said to have been sent by post, even according to the postal report filed by the respondents, were returned .....

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