HC Directs Filing of Appeal for Service Tax Penalty Imposed Without Hearing

Vishnuraj Jeyachandran Vs Deputy Commissioner of CGST and Central Excise (Madras High Court) Introduction: The Madras High Court recently deliberated on a case involving Vishnuraj Jeyachandran versus the Deputy Commissioner of CGST and Central Excise. The petitioner, a contractor under the PWD Department of Tamil Nadu, contested the imposition of service tax and penalty without the issuance of a show cause notice or a hearing opportunity. Detailed Analysis: The petitioner argued that the impugned order demanding service tax and penalty was issued without prior notice or an opportunity for a pe...