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2017 (2) TMI 233 - MADRAS HIGH COURT

2017 (2) TMI 233 - MADRAS HIGH COURT - TMI - Order for reversing the Input tax credit (ITC) and levy of penalty - order had been passed, without service of notice - notice returned on account of non-availability of address of petitioner - Held that: - the respondent had available in its record, not only the local address of the petitioner, but also his address at Delhi. Therefore, had the notice dated 29.07.2016 been directed to the petitioner's address, at Delhi, which I am told, is his busines .....

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Annamalai, Addl. Govt. Pleader ORDER 1. This is a writ petition, which is directed against the order dated 07.10.2016. 2. The notice, in this petition, was issued on 24.11.2016. On that date, the petitioner's principal grievance was recorded, which is that, the impugned order had been passed, without service of notice, upon him. 3. More particularly, it is the grievance of the petitioner that the notice dated 29.07.2016, whereby, a proposal was made by the respondent to reverse the ITC and t .....

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ed a photocopy of the postal cover. 6. To be noted, counter affidavit has not been filed, though, as indicated above, a photocopy of the postal cover has been placed before me. 7. Mr.S. Kanmani Annamalai concedes that the endorsement made on the postal cover does not show that notice was returned by the petitioner and that, on the other hand, the endorsement was indicative of the fact that the addressee was not found. The exact endorsement on the rear of the postal cover reads : "No such fi .....

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