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2018 (6) TMI 1404 - HC - VAT and Sales TaxPrinciples of Natural Justice - cancellation of registration of premises - KVAT Act, 2003 - main grievance of the petitioner in the present writ petition is that the impugned order was passed by the respondent without giving notice and opportunity of hearing to the petitioner and hence the same is violative of principles of natural justice - Held that:- The notice was not at all served to the petitioner as contemplated under the provisions of Section 39(1) of the KVAT Act and no opportunity was given to the petitioner either to produce books of accounts or for the hearing. The impugned order clearly depicts that the proposition notice was returned un-served by the postal authorities with remarks that “No such firm in this address”. If it is so, the authorities ought to have proceeded to apply the provisions of Rule 176 of the Karnataka Value Added Tax Rules, 2005 to serve the petitioner and the same has not been done. Though in the impugned order both office and residential addresses are given, the material does not depict that petitioner has been served either in the residential address or in office address and on that ground itself, the impugned order has to be quashed. Petition allowed.
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