TMI Blog2018 (11) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... rted to. Similarly, there is no averment as to through whom the notice was sent for service - it has been stated that the show-cause notice was sent at the e-mail address of the petitioner on 18.01.2018 but again there is no material to support the said contention and the sending and receiving of any such email has been categorically denied by the petitioner. Thus, petitioner was not served any SCN - the impugned order dated 27.01.2018 is not at all sustainable - Petition allowed. - WRIT TAX No. - 913 of 2018 - - - Dated:- 31-10-2018 - Pankaj Mithal And Ashok Kumar JJ For the Petitioner : Pooja Talwar For the Respondent : C.S.C.,Anant Kumar Tiwari ORDER Heard Ms. Pooja Talwar, learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is not carrying any business and that its business is lying closed, he is unable to point out any such basis or material except to submit that as no one was found at the place of business when the messenger had gone there, it was presumed that the business is lying closed. The notice under the Act is required to be served in accordance with the provisions of Section 169 of the Act which provides that it can be served by giving or tendering it directly or by messenger to the person concerned or to a person regularly employed by him in connection with his business or to an adult member of the family residing with him; or by registered or speed post or courier with acknowledgement due by sending at the last known place of business or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough whom the notice was sent for service. The name of the messenger or the time and date when he went to serve the notice has not been disclosed. Lastly, it has been stated that the show-cause notice was sent at the e-mail address of the petitioner on 18.01.2018 but again there is no material to support the said contention and the sending and receiving of any such email has been categorically denied by the petitioner. The petitioner has even annexed the printout of its e-mail inbox to show that no mail from the office of the Assistant Commissioner, Commercial Tax was sent to the petitioner on 18.01.2018. In view of the above, we are of the definite opinion that the petitioner was not served with any show-cause notice before passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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