Service Tax Recovery Order Quashed After Authority “Forgot” to Consider Exemption Claim Under Notification 25/2012
Case-Laws
GST
The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently “forgotten” by the
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