M/S. Zareen Hasan, Cuttack vs. Assistant Commissioner, GST And Central Excise, Cuttack Ii Div.
Held
The Court found that the ex parte order, made without considering the petitioner's contention, amounted to a denial of hearing. Therefore, the impugned order was set aside and the matter was restored to the adjudicating authority for fresh consideration.
Facts
The petitioner received an ex parte order demanding service tax, which she claims is exempt due to her work on single residential units. She was unaware of the proceedings until recovery actions were initiated.
Key Issues
Whether an ex parte order passed without considering the assessee's contentions amounts to a denial of natural justice, and if so, what is the appropriate remedy.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
2024
Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order dated 11th June, 2024 made by the adjudicating authority alleging paym
The judgment continues below.
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