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2018 (12) TMI 486 - HC - VAT and Sales TaxService of notice - the Intelligence Officer set the petitioner ex-parte and issued the Ext.P5 penalty proceedings - principles of natural justice. Whether the petitioner has been served a statutory notice or in the alternative, whether there is any deemed service of notice on the petitioner? Held that:- Given the penal consequence that flow from Ext.P6, I reckon the authorities could have taken a little more effort to ensure service of notice, for it has at its disposal the petitioner's alternative address, too. Indeed, the Government Pleader with access to the records could inform the Court that the petitioner perhaps has taken undue advantage of the system - also, nothing prevented the assessing authority to record that reason in Ext.P6 and then reckon it as a deemed service. Further, at variance from Ext.P6, the Department cannot supply fresh reasons at this stage. Impugned order set aside - matter remanded to the third respondent.
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