TMI Blog2022 (5) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the principles of natural justice and contrary to the law. 2. The petitioner is a dealer under the erstwhile Tamil Nadu Value Added Tax Act, 2006 (in short 'the Act'). 3. The proceedings concluded and order of assessment was passed on 20.01.2022, under which, the input tax credit claimed or availed by the petitioner was sought to be reversed. 4. As against the said order, the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly by ordinary post. 8. Since it was only through ordinary post, no acknowledgment could be produced. Therefore, it cannot be presumed that, the notice sent to the petitioner has not reached to the petitioner as normally postal authorities, being the agent of the addressee, could have served the notice to the petitioner. 9. I have considered the said submission made by the learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard by the petitioner. In that view of the matter, this Court is inclined to dispose of this writ petition with the following orders: (i) That the impugned order on the above ground is set aside and the matter is remitted back to the respondent for reconsideration. (ii) In this process, it is open to the petitioner to treat the impugned order as a notice and therefore, it is open to him to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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