Invalid show cause notice service vitiates revision and assessment, leading to remand for fresh hearing

Valid service of the show cause notice is essential before revisional or assessment action can be sustained. Where the petitioner had filed closure intimation in the prescribed form and registration stood cancelled on that basis, service by RPAD and affixture at the last known address was not accepted as valid, and alleged e-mail service was rejected for want of supporting material. The revisional order and consequential assessment were therefore set aside for violation of natural justice, and the matter was remitted for fresh consideration after giving the petitioner an opportunity to file objections and evidence.

---

---

Issues: Whether the revision order and consequential assessment order were liable to be set aside for want of valid service of the show cause notice, resulting in violation of the principles of natural justice.

Analysis: The petitioner had filed the closure intimation in the prescribed form, and the record showed cancellation of registration on that basis. In those circumstances, service of the show cause notice at the last known address by RPAD and affixture was not accepted as valid service. The asserted e-mail service was also rejected for want of supporting material. As the revisional order was passed without valid notice and opportunity of hearing, the merits of the export exemption claim were not examined, since the supporting documents required verification.

Conclusion: The impugned revision order and the consequential order were set aside for violation of natural justice, and the matter was remitted for fresh consideration after giving the petitioner an opportunity to file objections and evidence.

---