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2012 (9) TMI 908 - HC - VAT and Sales TaxNon service of notice - Maintainability of appeal - Held that:- Perusal of annexure P4 shows that registered A.D. notice sent initially was returned back as the firm was closed. No notice was sent at the registered office of the company at New Delhi. Order dated April 13, 2006 was, thus, passed without giving proper opportunity of hearing to the petitioner-company to put forward its case. The appeal filed came up for hearing after a period of six years and notice was issued to the petitioner-company again at the same address at Rohtak of the counsel and not at the registered office of the company at New Delhi, which is clear from annexure P3. The counsel had not appeared before the committee on February 22, 2012, the date fixed for hearing and the manager of the petitioner-company appeared and prayed for some time but the said request was declined and the order passed by respondent No. 2 was maintained. Since vide the impugned order serious civil consequences have visited the petitioner, it is entitled for a proper hearing. There was no appearance on its behalf and the matter was never decided on the merits but on the basis of the record of the respondents. The petitioner is, thus, entitled to an opportunity of hearing before passing any order against it. W.P. allowed.
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