2025-VIL-395-PAT-ST
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SERVICE TAX High Court Cases

Service Tax - Natural Justice, Opportunity of Hearing, Limitation Period – Petitioner was engaged by the Executive Engineer, Public Health Division to execute, design, construction, supply, testing and commissioning of pipe water supply schemes - Respondents issued a show cause notice alleging that the petitioner had willfully escaped the assessment of taxable value by suppressing information and evading service tax - Whether the principles of natural justice were violated by not providing the petitioner with at least three opportunities of personal hearing as required under Section 33A of the Central Excise Act, 1944 and the CBEC Circular No. 1053/2/2017-CX dated 10.03.2017 – HELD - The respondents had not followed the mandate of granting at least three opportunities of personal hearing to the petitioner as required under Section 33A of the Central Excise Act, 1944 and the CBEC Circular - the impugned order nowhere recorded that the respondents fixed a further date giving an opportunity to the petitioner to appear with documents and make submissions. The statutory requirement envisaged under Section 33A and the CBEC Circular was not complied with, thereby violating the principles of natural justice - the impugned order is set aside on the ground of violation of principles of natural justice. The matter is remitted to the respondents to fix a date of hearing, giving at least four weeks' time to the petitioner to produce documents and submit written submissions - The writ application is allowed
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