Jharkhand HC Quashes Rs. 9 Cr Service Tax Penalty for Natural Justice Violation

Kamla Construction & Co. And Swastik Enterprise (JV) Vs Principal Commissioner (Jharkhand High Court) The Jharkhand High Court has set aside an Order-in-Original that imposed a service tax demand of over ₹90 million on Kamla Construction & Co. and Swastik Enterprise (JV). The judgment, delivered in a writ petition filed by the assessee, found that the tax authority had passed the order in violation of the principles of natural justice. Lack of Due Process The assessee argued that the ex-parte order was invalid because neither the initial show-cause notice dated September 29, 2020, no...