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2019 (8) TMI 1229 - HC - VAT and Sales TaxPrinciples of natural justice - Service of notice - change of place of business of assessee - ex-parte assessment order - exparte assessment orders were passed for assessment year 2012-13 and 2013- 14 both under Act 2008 and CST Act and the said assessment order have been passed ex-parte without any service of notice upon the petitioner or opportunity of being heard provided therein - expiry of period of limitation prescribed under Section 29 (6) of the Act - assessment year 2013-14 - U.P. Act 2008 and CST Act. HELD THAT:- The service of notice has been made by affixation on the earlier address of the petitioner in spite of the fact being within their knowledge that the petitioner have changed the place of business to the new address but still with a mind set of passing the order hurriedly passed an ex-parte order under Act 2008 and CST Act creating huge demand against the petitioner. The record further reveals that the notice by affixation has been made on the earlier address of the petitioner even without satisfying the conditions as mentioned in the Rule. Even after service of notice by affixation, no such report has been brought on record as provided under the Rules - In spite of the fact being within the knowledge of the respondent that the petitioner has changed the place of business to the new address still notice by affixation has been made in the earlier address. The impugned order are hereby set aside - petition allowed.
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