Karnataka HC Sets Aside Ex Parte Service Tax Order for Absence of Hearing Opportunity

Access Developers Private Limited Vs Assistant Commissioner of Central Tax (Karnataka High Court) The petitioner challenged an Order-in-Original dated 09.09.2022 passed under the Finance Act, 1994. Although the order was appealable under Section 107 of the Act, the petitioner invoked the writ jurisdiction of the Karnataka High Court relying on an earlier decision of a Co-ordinate Bench in Karnataka Chinmaya Seva Trust and connected matters. The petitioner contended that the impugned order had been passed ex parte without due service of notice or an opportunity of hearing. It was submitted that...