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TMI Blog2019 (9) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... HARISANKAR V. MENON, SMT. MEERA V. MENON AND SMT. K. KRISHNA For The Respondents : SMT. DR. THUSHARA JAMES -G. P JUDGMENT Petitioner challenges Exts.P3 and P3(a) orders of the second respondent as illegal and are violative of principles of natural justice. The issue arises under KVAT Act. The petitioner, aggrieved by the assessment order dated 1.3.2014 for the assessment year 2012-2013, filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the appellant through registered post on 27.2.2017. The said notice was returned by the postal authorities stating the reason as "closed" "so returned to the sender". All the notices were issued to the communication address provided by the appellant as per the appeal petition. This appeal petition is long pending from 29.4.2014 onwards. The appellant did not turn up for hearing though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osal in accordance with law. 4. Dr.Thushara James replying to the ground raised viz. violation of principles of natural justice submits that the plea now taken is one of convenience and there is no merit in the plea. According to her, respondents have been sending notices to the address furnished by the petitioner in this behalf to the department. 5. Now the short point for consideration is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration further goes to show that the petitioner is not only out of business but also not doing business at the place shown in Ext.P2. The introductory part of Ext.P3 order which is excerpted goes to show that the petitioner is not heard while disposing of Ext.P3 appeal. The petitioner refers to Ext.P4 cancellation order issued under the Act. Therefore the address shown in Ext.P2 appeal co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposing of Ext.P2 Appeal, I am satisfied the order in Ext.P3 could be set aside as violative of principles of natural justice. Hence Ext.P3 order is set aside. The matter is remitted to the second respondent for consideration and disposal in accordance with law. 8. The petitioner is directed to appear before the second respondent on 6.9.2019 accompanied by a copy of this judgment and also the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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