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2021 (10) TMI 331 - HC - VAT and Sales TaxViolation of principles of natural justice - Validity of revision orders - notice not served to petitioner - impugned orders have been passed without giving personal hearing - HELD THAT:- It is deemed appropriate to make it clear that the impugned order in the senior WP, which has been made under CST Act is under Section 12 of CST Act read with Section 9(2A) of CST Act, whereas, impugned order in junior WP has been made under Section 12 per se of TNGST Act. To this extent, paragraph 3 of the previous proceedings shall stand corrected. Reverting to the core issue i.e., issue captured in the previous proceedings, learned Revenue counsel, on instructions submits that the first notice dated 11.12.2020 was returned 'unserved' and to the second notice dated 08.03.2021, writ petitioner did respond citing the Covid-19 situation and sought time - there is no disputation that the first notice dated 11.12.2020 was made available to the writ petitioner only on 27.07.2021 post impugned order. In the case on hand, there is no disputation that there was no affixure much less affixure in the conspicuous place at his last known place of business/residence qua writ petitioner. Therefore, there was no service of notice as far as the 11.12.2020 notice is concerned. Impugned orders being orders are set aside solely on the ground that pre order notices have not been served in accordance with TNGST Rules - petition disposed off.
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