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2018 (9) TMI 240 - HC - VAT and Sales TaxNon-service of order - it was stated that as the Managing Partner of the petitioner was busy taking care of his grandmother, Ext.P1 notice was not brought to his notice by the staff of the petitioner who received the same - Penalty u/s 67(1) of KVAT Act - Held that:- The case of the petitioner, in the circumstances, that the Managing Partner of the petitioner was busy in taking care of his grandmother and consequently, the notice of hearing received from the first respondent was not brought to his notice by the staff members of the petitioner, is probable in the common course of human conduct - the interest of justice demands that the petitioner shall be given another opportunity to defend the proceedings initiated against them in terms of Exts.P6 and P7 notices - Petition allowed.
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