Notice of Service Tax—Order issued without affording personal hearing -– The Petitioner challenged an order dated May 25, 2022 passed by the Service Tax Department, on the ground that no notice of hearing before passing the impugned order was issued to or received by him. The court observed that the Department’s contention that the email address to which the three notices were sent was furnished by an authorised representative of the assessee, but there is no document to indicate the same. The Department has failed to discharge the burden of proving that the notices for hearing had been served on the assesse. Thus, the order was passed without hearing the assessee and without affording the assessee an opportunity of being heard.

Held that:- The Hon’ble High Court set aside the the order impugned and the position is set back to the stage of the show-cause notice. Further directed that the Department will now issue a reasonable notice for hearing and to pass an appropriate order in accordance with law.