The Court noted that the essence of a personal hearing lies in allowing the taxpayer to supplement or explain their written reply before an adverse decision is made. If the hearing is conducted prematurely, it deprives the assessee of a meaningful opportunity to defend their case

Relying on previous rulings, the Bench held that Refundable Security Deposits do not Attract Service Tax

The petitioner was arrested by the Enforcement Directorate in August 2025 for crimes under the Prevention of Money Laundering Act, 2002