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Service Tax - Highlights / Catch Notes

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Principles of natural justice - Copy of the SCN and order was ...


Natural Justice Breach: Petitioner Not Served Show Cause Notice; Matter Restored for Reconsideration Under General Clauses Act.

July 31, 2023

Case Laws     Service Tax     HC

Principles of natural justice - Copy of the SCN and order was not served to the petitioner - Section 27 of the General Clause Act will not come in aid to the respondent. The respondents failed to show any material that the impugned order dated March 6, 2018 was served upon the petitioner - Matter restored back - HC

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