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2019 (4) TMI 1742 - HC - VAT and Sales TaxValidity of assessment order - section 31 of the Bihar Value Added tax Act, 2005 - service of notice - casual default - principles of natural justice - HELD THAT:- section 31 of the Bihar Value Added tax Act, 2005 - HELD THAT:- While the records of the proceeding do indicate a service of notice to the petitioner by e-mail, there is no physical service of notice on the petitioner as provided under the Rules. May be the petitioner has his reasons for not checking his email which is a valid form of service but then, unless it is established that the petitioner was deliberately avoiding service, a simple case of a casual default may not be sufficient to shut the doors for such assessee and for proceeding ex parte. Section 31 of "the Act" has a purpose behind when it allows the assessee to present his case before any such order is passed and obviously an ex parte order passed is an exception to the legislative intent as well as the object behind the principle of due representation. May be, where an assessee continues to default on a notice, the assessing authority has valid reasons to proceed ex parte but a casual default of the present kind may not be sufficient enough to deny the assessee such right of representation. Matter remanded to the assessing authority, i.e., respondent No. 4, Assistant Commissioner of Commercial Taxes, Munger Circle, Munger, to consider the matter afresh and for its disposal in accordance with law with due opportunity of hearing to the petitioner.
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