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2023 (10) TMI 273 - MADRAS HIGH COURTValidity of passed u/s 143(3A) and 143(3B) - impugned order has been passed without issuance of notice and therefore the impugned order suffers from gross violation of principles of natural justice - HELD THAT:- As per Section 4 of the Contract Act, 1872, communication of proposal is complete when it comes to the knowledge of the person to whom it is made. The principle in Section 4 of the Contract Act, 1872 can be invoked universally for all situations. Since there is no proof of service of draft order and/or show cause notice on the petitioner and since the respondent is also unable to confirm the communication of the draft order and show cause notice on the petitioner, it has to be construed that there is no service to the petitioner. We find merits in the submission of the petitioner. The impugned order is unsustainable. Therefore, this writ petition deserves to be allowed . This writ petition is allowed by directing the respondent to pass a fresh order on merits within a period of 75 days from the date of receipt of this order. The respondent shall also serve a copy of the draft assessment order and show cause notice on the petitioner within a period of 15 days from the date of receipt of this order. The petitioner shall file reply to the show cause notice within a period of 30 days thereafter. The respondent shall pass thereafter appropriate orders on merits, within a period of 30 days.
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