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2023 (1) TMI 637 - HC - VAT and Sales TaxViolation of principles of natural justice (audi alterem partem) - valid SCN not issued - service of notice at the address of the corporate office nor done - HELD THAT:- Since the petitioner had given intimation of closure of business by submitting VAT Form 121, it is incumbent on the part of the 1st respondent authority to effect service of notice at the address of the corporate office and not by resorting to sending show cause notice either by registered post as claimed or by affixture at the last known address. Thus, the claim of the respondents in the counter-affidavit as well as the findings recorded in the impugned order of revision as to service of show cause notice on the petitioner, cannot be accepted as valid service and is liable to be rejected. Since the impugned order has been passed by the 1st respondent, without causing valid service of show cause notice, the impugned order of revision as also the consequential order passed by the 2nd respondent authority giving effect to the order of the 1st respondent, suffers from violation of principles of natural justice and is liable to be interdicted - the impugned order dated 13.03.2017 passed by the 1st respondent and the consequential order dated 14.03.2017 passed by the 2nd respondent are hereby set aside - the matter is remitted back to the 1st respondent authority for fresh consideration - Petition allowed by way of remand.
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