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2019 (9) TMI 1212 - KERALA HIGH COURTPrinciples of natural justice - Service of notice - case of petitioner is that the petitioner was not afforded an opportunity of being heard by the assessing authority - Validity of assessment order - imposition of penalty - KVAT Act - HELD THAT:- The notices were sent to the addresses furnished by the consignor, the owner of the vehicle as also the driver of the vehicle. The notices sent to the petitioner, owner of the vehicle and the driver were returned by the postal authorities with the endorsement “not known” and “no such addressee in the door number” respectively. This would indicate that the petitioner and the driver of the vehicle had either furnished a wrong address to the department or had since changed their address of residence from what had earlier been furnished to the authorities while obtaining the transit pass. It cannot be said that the authorities had not issued a notice to the address of the petitioner and that the non-receipt of the notice by the petitioner was on account of any latches on the part of the VAT Authority. The impugned orders in Exts.P1 and P2 do not suffer from any violation of the rules of natural justice - Petition dismissed.
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