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2018 (11) TMI 556 - HC - GSTPrinciples of Natural Justice - non-service of SCN - Cancellation of registration of dealer - UPGST Act - Held that:- In the present case, the Assistant Commissioner could not come to any conclusion that all previous modes as prescribed under Section 169 are not practicable for the service of notice and has directly resorted to service by affixation. In such a situation, service if any by affixation cannot be regarded as a proper service. Moreover, nothing on record has been brought to establish the time, date and place and the manner in which service by affixation was resorted to. Similarly, there is no averment as to through whom the notice was sent for service - it has been stated that the show-cause notice was sent at the e-mail address of the petitioner on 18.01.2018 but again there is no material to support the said contention and the sending and receiving of any such email has been categorically denied by the petitioner. Thus, petitioner was not served any SCN - the impugned order dated 27.01.2018 is not at all sustainable - Petition allowed.
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