S.33A of Central Excise Mandates Three Personal Hearings with Adequate Gaps: Patna HC Remands Matter [Read Order]
The Patna HC set aside a Rs. 3.54 crore service tax demand, ruling that failure to grant three personal hearings under Section 33A violated principles of natural justice.
By Kavi Priya - On May 8, 2025 2:43 pm - 2 mins read
In a recent judgment, the Patna High Court set aside a service tax demand order for failing to comply with the requirement of granting three personal hearings under Section 33A of the Central Excise Act, 1944. The case involved a dispute over tax liability on public drinking water supply projects executed by the petitioner under…
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