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2021 (4) TMI 597 - HC - VAT and Sales TaxValidity of assessment order - non-service of orders - change of place of business intimated to the department or not - attachment of Bank Accounts of petitioner - HELD THAT:- It cannot be appreciated as to how an officer in 2020 could compare and verify a signature dated 20.06.2012 as it is very likely that there had been a wholesale change in the composition of that office in the intervening period of eight years. Thus, in a matter of this nature, the benefit of doubt should certainly be given to the petitioner. This is particularly so since there is no allegation of malpractice foisted upon the petitioner by the officer nor is such an argument. As far as the TNVAT appeals are concerned, 100% of the disputed taxes are said to have been paid and as far as CST appeals are concerned 25% of the disputed taxes are said to have been paid. The impugned order is hence set aside and directions issued to the first respondent to receive the appeals as maintainable - writ petitions are disposed off.
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