Mere issuance of SCN or letters of personal hearing is not adequate

Sai Construction Vs Assistant Commissioner of Central Tax (Telangana High Court) HC held that Mere issuance of show cause notice or letters of personal hearing to an assessee is not adequate. Assessing Officer is required to record a finding that notices were issued and served upon the assessee but despite service of notice the assessee did not come forward to contest the proceeding. It is thereafter that the Assessing Officer may proceed exparte. Such a finding is conspicuous by its absence in the impugned order. That being the position, we set aside the impugned Order-in-Original dated 30.03...