Service Tax Demand Passed without affording opportunity to file reply: Orissa HC Allows One Chance to File Reply

The Orissa High Court ruled in favor of an assessee, whose service tax demand was issued without the opportunity to file a reply. The court emphasized the importance of natural justice and fair hearing, granting the assessee one more chance to submit their reply. This decision underscores the necessity for tax authorities to ensure procedural fairness and uphold the principles of natural justice in adjudication processes.