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2018 (9) TMI 240

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..... y u/s 67(1) of KVAT Act - Held that:- The case of the petitioner, in the circumstances, that the Managing Partner of the petitioner was busy in taking care of his grandmother and consequently, the notice of hearing received from the first respondent was not brought to his notice by the staff members of the petitioner, is probable in the common course of human conduct - the interest of justice dema .....

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..... notices, the petitioner was informed that objections, if any, to the proposal shall be filed within 14 days of the receipt of the notices. The petitioner was also informed in terms of the said notices that the matter will be taken up for hearing on 27.11.2017. Ext P5 is the common reply sent by the petitioner to Exts.P6 and P7 notices. It is pointed out by the petitioner in Ext.P5 reply that certa .....

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..... e other hospital on 13.12.2017. It is also stated by the petitioner that as the Managing Partner of the petitioner was busy taking care of his grandmother, Ext.P1 notice was not brought to his notice by the staff of the petitioner who received the same. It is also stated by the petitioner that the grandmother of the Managing Partner of the petitioner died on 18.12.2017 and it is only thereafter, h .....

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..... ere not given notice of hearing scheduled on 15.12.2017. But, it is seen that the grandmother of the Managing Partner was ailing and she was admitted in the Lakeshore Hospital. Ext.P2 discharge summary issued from the Lakeshore Hospital and Ext.P2(a) certificate issued from Sahrudaya Hospital, Alappuzha indicate that the grandmother of the Managing Partner of the petitioner was discharged from Lak .....

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