Shanti Prime Publication Pvt. Ltd.
Principals of natural justice—Service of SCN—Cancellation of registration of dealer— Petitioner submits that the same is in gross violation of the principles of natural justice in as much the SCN alleged to be issued on 18.01.2018 has not been served upon the petitioner; that only on prima facie satisfaction that the petitioner is not carrying any business without coming to any final conclusion, the registration had been cancelled.
Counsel for the Revenue submits that the SCN was sent to the petitioner at its email address and also sent by a messenger and affixed at a conspicuous place of business of the petitioner; that since no one was found at the place of business when the messenger had gone there, it was presumed that the business is lying close.
Held that— 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.[M/S KASHI BARTAN BHANDAR VERSUS STATE OF U.P. AND 2 OTHERS] [ALLAHABAD HIGH COURT]