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2021 (11) TMI 110 - HC - VAT and Sales TaxService of assessment order - invocation of the provisions of RR Act for recovery of tax dues on the ground of non-payment - assessment orders for the periods 2005-06 to 2008-09 and 200910 and 2010-11 - HELD THAT:- It is a trite law that no liability can be fastened on a person without communicating the proceeding or order under which such liability is claimed as having arisen or being claimed as due. Any such action initiated would be contrary to the basic canons of justice and in violation of principles of natural justice and cannot stand the judicial scrutiny - In the facts of the present case, since the respondents are unable to show to this Court as to when and how the service of orders of assessment for the year 2009-10 and 2010-11 giving rise to a demand of ₹ 2,38,84,812/- and ₹ 1,21,83,884/- respectively has been effected on the petitioner, the resort made by the respondent in issuing notices in Form IV and V of RR Act, claiming arrears of ₹ 5.58 crores covering the period 2005-06 to 2008-09 and 2009-10 to 2010-11 cannot be held to be valid. The impugned proceedings initiated by invoking the provisions of Section 27 of VAT Act and issuance of notices in Form IV and V under RR Act, attaching the properties of the petitioner by showing the arrears of tax due for the period 2009-10 and 2010-11, cannot be sustained - the impugned notice of attachment issued in Form V dated 20.02.2018 for recovery of a sum of ₹ 5,59,58,758/- is hereby set aside. Petition allowed.
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