Custom
TRT-2025-
Cestat-Chennai
Date:-30-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 30 June 2022
Facts:
- The Appellant, Shri Thirumalai Thiyagarajan submits that both the lower authorities have passed their respective orders without following the procedure laid down under the statute as well as the principles of natural justice. He consequently request for an opportunity to go back before the Adjudicating Authority for fresh adjudication.
- After issuing the Show Cause Notice, only one hearing took place, on which date the appellant could not participate as he did not receive the notice of personal hearing.
- The Lower Authorities contend that sufficient opportunities were given, but the appellant had chosen not to participate in either the adjudication proceedings before the Adjudicating Authority or the appellate proceedings before the First Appellate Authority.
Issue:
- Whether the Sufficient opportunity of hearing provided to the appellant or not?
Order:
- The Tribunal observed that the Adjudicating Authority did not give any personal hearing after recording that the notice issued to this appellant had returned unserved.
- The Act prescribes the procedure to be followed before passing an adjudication order, which has to be strictly adhered to and there is no shortcut. Hence, the notice issued to the appellant in this case on hand, which was returned unserved, is as good as no notice, in the absence of following the procedure laid down under Section 153 ibid.
- Therefore, the appeal was allowed by way of remand.
Download Case Law
