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2016 (5) TMI 4 - HC - VAT and Sales TaxValidity of assessment order - No opportunity of personal order granted - finalized ex-parte by creating additional demand - Held that:- A Division Bench of this Court on M/s Olam Agro India Ltd's case [2015 (8) TMI 823 - HIGH COURT OF PUNJAB AND HARYANA] had held that Rule 86 of the Rules does not envisage service of a general notice or by publication on the website of the department. It was further held that the service of an individual notice is a sine qua non for invoking power and the absence of such individual notice renders the assessment orders illegal and void. The said judgment was followed by another Division Bench of this Court in Sony India Pvt. Ltd. Versus Union Territory of Chandigarh And Another [2015 (4) TMI 1097 - PUNJAB & HARYANA HIGH COURT]. No individual notices were issued to the petitioners whereas general notices were put up on the website which would not meet the legal requirement under proviso to Section 29(4) of the Act read with Rule 86 of the Rules. Therefore, Annexure P-2 is quashed in both the writ petitions. - Petition disposed of
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