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2017 (2) TMI 233 - HC - VAT and Sales TaxOrder for reversing the Input tax credit (ITC) and levy of penalty - order had been passed, without service of notice - notice returned on account of non-availability of address of petitioner - Held that: - the respondent had available in its record, not only the local address of the petitioner, but also his address at Delhi. Therefore, had the notice dated 29.07.2016 been directed to the petitioner's address, at Delhi, which I am told, is his business address, one would not have come to such a pass. Therefore, in my view, all avenues of effecting service on petitioner were not exhausted. The respondent's proposal to reverse ITC and levy penalty, consequently, did not get communicated to the petitioner - impugned order set aside - petition allowed - decided in favor of petitioner.
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