Gujarat HC Sets Aside Service Tax Demand Order Over Procedural Flaws

Kachhadiya Vijaybhai Kalubhai Vs Union of India & Ors. (Gujarat High Court)

Gujarat High Court has quashed an ex parte Service Tax demand order and the subsequent appellate order that upheld it, citing a fundamental flaw in the notice issued for personal hearing by the tax authorities. The case, involving petitioner Kachhadiya Vijaybhai Kalubhai and the Union of India along with tax officials, underscores the necessity for strict adherence to procedural norms and principles of natural justice in tax adjudication.

The dispute arose from a show cause notice dated August 17

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