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Judgment
P.C. Rule : Heard forthwith.
The petition is against the order dated 24th March 2008 whereby the petitioner was directed to determine the correct value of the taxable service and to discharge the amount of service tax along with the amount of interest at the appropriate rates provided under the provisions of the Finance Act, 1994 and the Rules framed thereunder, and to file prescribed periodical returns on the basis of the compliance.
The grievance of the petitioner is that before this order was passed, no show cause notice was issued to him.
On the last occasion, the matter was adjourned in order to enable the respondents to take instructions. At today''s hearing, on behalf of the respondents, learned Counsel on instructions states that he has been informed that there is no record available in the office to show the service of notice on the petitioner.
Considering the above, in our opinion, the order suffers from violation of the principles of natural justice and fair play apart from violation of the provisions of the Rules.
In the light of the above, the impugned order dated 24th March 2008 is set aside. The matter is remanded back to the respondent No. 3 for issuing show cause notice to the petitioner and thereafter to pass appropriate order according to law.
Learned Counsel on behalf of the petitioner on instructions states that the address of the petitioner is the address as shown in the petition. Statement is accepted.
Rule is made absolute accordingly with no order as to costs.