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    <title>2019 (10) TMI 321 - CALCUTTA HIGH COURT</title>
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    <description>An adjudication order was vitiated where the assessee was not given effective notice of personal hearing despite having replied to the show cause notice and informed the department of its changed address. Notices were sent to the old premises, there was material suggesting non-receipt, and the assessee was thereby denied a meaningful opportunity to defend itself; the ex parte order could not be sustained for breach of natural justice. The writ court&#039;s refusal to entertain the grievance on the ground of alternative remedy was also found unsustainable. The order was set aside and the matter remitted for fresh hearing and reconsideration.</description>
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      <description>An adjudication order was vitiated where the assessee was not given effective notice of personal hearing despite having replied to the show cause notice and informed the department of its changed address. Notices were sent to the old premises, there was material suggesting non-receipt, and the assessee was thereby denied a meaningful opportunity to defend itself; the ex parte order could not be sustained for breach of natural justice. The writ court&#039;s refusal to entertain the grievance on the ground of alternative remedy was also found unsustainable. The order was set aside and the matter remitted for fresh hearing and reconsideration.</description>
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