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2020 (7) TMI 314 - HC - VAT and Sales TaxPrinciples of Natural Justice - allegation is that no show-cause notice was served on the petitioner and even details of the show-cause notice like reference number or date of the show cause notice are not mentioned in the impugned order - petitioner claims to have closed down its business in June, 2017 - HELD THAT:- Sri J.Anil Kumar, Special Counsel for Commercial Taxes states, on instructions, that since the petitioner claims to have closed down its business in June, 2017, and since the impugned order does not make any reference to the date of service of the show-cause notice or intimation of personal hearing to the petitioner, the impugned order be set aside and the matter be remitted to the 1st respondent. Thus, without serving a show-cause notice on the petitioner, it was not open to the 1st respondent to pass the impugned order and the 1st respondent also could not have denied a personal hearing to the petitioner since the assessment in question relates to April, 2015 to March, 2016 and the impugned order was passed almost four (4) years after the expiry of the said period - the 1st respondent is directed to serve a show-cause notice in person or by RPAD on the petitioner; the petitioner is granted four (4) weeks time from the date of receipt of the show-cause notice to file explanation thereto along with supporting material - petition allowed by way of remand.
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