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    <title>2018 (4) TMI 888 - BOMBAY HIGH COURT</title>
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    <description>The Court dismissed the appeals by the State challenging the order of the Maharashtra Sales Tax Tribunal. It emphasized the importance of valid service of notice as a condition precedent for the exercise of review powers by the Sales Tax Officer. The lack of proper notice service undermined the jurisdiction of the reviewing authority, despite findings of fraud and evasion. The Court upheld the Tribunal&#039;s decision that notice was not properly served on the Appellant, highlighting the significance of ensuring a fair legal process through proper notice service.</description>
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