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

The Orissa High Court set aside a service-tax demand order issued ex-parte, noting that the denial of a hearing on key contentions constituted a violation of natural justice. The Tribunal held that the petitioner had not received proper opportunity to contest the demand. As a result, the court quashed the order and directed that a fresh hearing be conducted, ensuring fair adjudication. This ruling reinforces the principle that tax adjudications must provide due process and hearing opportunities before passing adverse orders.:contentReference[oaicite:0]{index=0}