2018 (12) TMI 486

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..... et the petitioner ex-parte and issued the Ext.P5 penalty proceedings - principles of natural justice. Whether the petitioner has been served a statutory notice or in the alternative, whether there is any deemed service of notice on the petitioner? Held that:- Given the penal consequence that flow from Ext.P6, I reckon the authorities could have taken a little more effort to ensure service of .....

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..... dded Tax Act; it deals in furniture. In August 2015 it had its goods in transit detained. Later, it got them provisionally released. 2. In course of time, the Department initiated penalty proceedings and issued notice under Section 25(1) read with Section 42(2) of the KVAT Act. Maintaining that the petitioner has not responded to the State Tax Officer's notices, the Intelligence Officer set .....

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..... also to Kalamassery. In this context, the petitioner's counsel argues that once the officials had the notice returned with the postal endorsement that the establishment was closed, they ought to have served the notices on the second address. 4. The Government Pleader, in response, submits that the petitioner in fact received the notice, went through the contents and then prevailed upon the .....

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..... ransport of the goods was in accordance with the provision of Law. But the above notice was returned by the postal authorities undelivered noting 'closed'. 8. As seen from Ext.P1, the petitioner was shown as both the consignor and the consignee. As a consignor, the notice recorded one address and for the consignee another address. Given the penal consequence that flow from E .....

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..... t. As suggested by the Government Pleader, to obviate serving notice and inviting another dispute, she wants this Court to fix a firm date for the petitioner's appearance before the Intelligence Officer. So the petitioner must appear before the third respondent on 05.12.2018. On the petitioner's representative appearing before him, the Intelligence Officer will proceed with the matter. If .....

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