Bhagirath Infra Projects (AP) Private Limited Vs Assistant Commissioner of Central Tax and Others (Andhra Pradesh High court)
Andhra Pradesh High Court has set aside an assessment order related to service tax imposed on Bhagirath Infra Projects (AP) Private Limited. The court’s decision stemmed from the company’s claim that it did not receive a notice for a personal hearing after submitting its objections to a show cause notice. Bhagirath Infra Projects, involved in road, bridge, and irrigation works, argued that the absence of a personal hearing prejudiced its case, as it prevented the assessing authority from properly considering its exemption claim under Notification No. 25/2012.
The case centered on a dispute over the validity of notice delivery. The revenue department presented documents indicating that a personal hearing intimation was sent via email and post. However, the petitioner contested these claims, stating that the email address used by the department was not registered with GST authorities and that the postal notices were returned unserved. The petitioner provided their registered email address, [email protected], for future correspondence.
Faced with conflicting claims regarding notice delivery, the court chose not to delve into the disputed facts. Instead, it focused on ensuring procedural fairness. The court acknowledged the importance of a personal hearing in allowing taxpayers to present their case and address any concerns the assessing authority might have. The court referenced the core concept of natural justice, where a fair hearing is a crucial element.
