TMI Blog2015 (2) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... was required. If the act envisages a request being made by the dealer for cancellation of the Registration certificate and order in that behalf is capable of being reviewed, then, that is to precede by serving the concerned dealer a notice in the prescribed form. If Rule 87 of the MVAT Rules, 2005 are referred to, then, that demands service of orders and notices by delivery by hand of a copy of the order or notice to the addressee or to a person declared by him in Form 105 or to his agent duly authorized in this behalf by him, or to a person for the time being employed by him in connection with the business in respect of which he is registered as a dealer, or to any adult member of his family residing with the dealer. Therefore, one of the modes has to be adopted and in terms of Rule 87(1)(a)(b)(c)(d) and (e) all these are either hand delivery or by post or by email or by sending a copy of the order or notice by a courier agency appointed by the Commissioner. If upon an attempt having been made to serve any order or notice by the above stated modes, does not result in the person being duly served and the sales tax authorities are of the opinion that the order or notice cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures thereto. We find that the present Appeal raises substantial question of law. That is formulated as under: On the facts and in the circumstances whether the Tribunal is correct in holding that the Appellant has not done any genuine business of buying and/or selling goods but issued only bogus bills without considering and examining the facts of the transactions of sale and purchase of goods brought to the notice of the Tribunal? 4. With the consent of the learned advocates and bearing in mind the order we propose to pass, we dispose of this Appeal finally. 5. The Appeal invokes subsection (2) of section 27 of the Maharashtra Value Added Tax Act, 2002 and subsection (2) of section 9 of the Central Sales Tax Act, 1956. 6. The Appellant claims to be a proprietor carrying on business in electronic goods in the name and style as M/s. Ankita Impex. The Appellant was registered as a dealer under the provisions of the Maharashtra Value Added Tax Act, 2002 (for short 'MVAT Act') and the Central Sales Tax Act, 1956. The details of the two registration certificates have been set out and it is claimed that both were effective from 14th August, 2006. The Appellant carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom inception, namely, from 14th August, 2006. The appellant complains that this finding is rendered and by holding that throughout the Appellant has not carried on any genuine business. His registration and subsequent activities were all bogus and to facilitate Hawala transactions. Thus, he in collusion with some hawala operators perpetrated a fraud on the revenue and that is how such certificate obtained deserves to be cancelled. It is void ab initio. Reliance was also placed upon an alleged affidavit or deposition before the Investigating Officer and stated to have been given by the appellant before us. 11. Mr. Ghaterao has submitted that such being the nature of proceedings, it was incumbent on the Tribunal to have considered the Appellants grievance seriously and carefully. The contentions in this behalf have been noted in para-7. The lack of notice and it being stated to be allegedly pasted on the business premises was another argument canvassed and noted. However, the Tribunal in para 14 of the order under challenge relied upon the application moved by the Applicant-Appellant dealer for cancellation of the registration. It is stated that he had given a statement to the ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are referred to, then, that demands service of orders and notices by delivery by hand of a copy of the order or notice to the addressee or to a person declared by him in Form 105 or to his agent duly authorized in this behalf by him, or to a person for the time being employed by him in connection with the business in respect of which he is registered as a dealer, or to any adult member of his family residing with the dealer. Therefore, one of the modes has to be adopted and in terms of Rule 87(1)(a)(b)(c)(d) and (e) all these are either hand delivery or by post or by email or by sending a copy of the order or notice by a courier agency appointed by the Commissioner. If upon an attempt having been made to serve any order or notice by the above stated modes, does not result in the person being duly served and the sales tax authorities are of the opinion that the order or notice cannot be served by any of the above, then, he can resort to other more prescribed and which, inter alia, is affixing of such notice on the premises or office of the dealer. 14. In such circumstances, the authorities including the Tribunal ought to have been satisfied that the notice could not be served by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to the Appellant to contest the factual materials we quash and set aside the order of the Tribunal and restore the VAT Appeal on the file of the Tribunal for rehearing and decision afresh on merits and in accordance with law. We clarify that we have not expressed any opinion on the rival contentions. We have not held that the Appellant carried on any genuine business or otherwise. All contentions of both sides on the merits of the Appeal are kept open. The Tribunal should endeavor to dispose of the Appeal expeditiously. Since the impugned order of the Tribunal is quashed and set aside and the Appeals are restored to its file, before the Appeals are argued, the Tribunal shall summon all the records from the Sales Tax Officer, the office of the Deputy Commissioner of Sales Tax and Joint Commissioner and give an inspection thereof to the Appellant. The Appellant can also obtain copy of such documents as he may desire on payment of usual copying charges. After the record is inspected, by the Appellant, and with prior appointment, Tribunal can take up the Appeal and dispose it of on merits and in accordance with law. If the Tribunal gives an opportunity to the Appellant to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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