Orissa HC Quashes Service Tax Demand on Ex Parte Basis, Says Non-Consideration of Contention is...

The Orissa High Court has quashed a service tax demand on an ex-parte basis, ruling that the "non-consideration of contention is a denial of a hearing." The court's decision reinforces a fundamental principle of natural justice, which requires that a person must be given an opportunity to be heard before an adverse order is passed against them. This judgment is a crucial reminder to all tax authorities to follow due process and avoid passing ex-parte orders.