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Service Tax - Highlights / Catch Notes

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Principles of natural justice - Reply not given for notice ...


Adjudicating authority failed to uphold natural justice by denying response opportunity, compromising process integrity and fairness.

May 31, 2022

Case Laws     Service Tax     AT

Principles of natural justice - Reply not given for notice served - There are no justification for the peremptoriness of the adjudicating authority in foreclosing grant of opportunity to reply to the notice which would serve in disposal of the proceedings in a fair and judicious manner. On the contrary, he seems to have taken elaborate pains to controvert the essentiality of compliance with principles of natural justice. The haste, so demonstrated, is unseemly. - AT

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