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2022 (5) TMI 641 - HC - VAT and Sales TaxViolation of principles of natural justice - reversal of proceedings concluded and order of assessment passed, under which, the input tax credit claimed or availed by the petitioner - HELD THAT:- Even though the notice dated 10.01.2020, prior to the impugned order, is claimed to have been sent by ordinary post, it cannot be simply presumed that, automatically that would have been served on the petitioner when the petitioner stoutly deny such service of notice - Though the post office is the agent of the addressee, when these kind of matters, where, statutory notice is a must to be issued before passing the assessment order as that will have a financial and civil consequences on the noticee, strict compliance is to be expected. Therefore, the notice claimed to have been sent on 10.01.2020 by ordinary post cannot be treated as a proper service of notice in view of the specific denial made in this regard by the petitioner. Writ petition disposed off.
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