https://www.taxtmi.com/caselaws?id=43426 A penalty order and five-year debarment could not stand where the show-cause notice was not actually received, the postal article was returned undelivered, and no further attempt at service was made. The court held that, without effective service, the petitioner and its partners were denied an opportunity to respond, constituting a breach of natural justice. The order imposing penalties and debarment was quashed and set aside, and the proceedings were directed to restart after service on the petitioner's advocate. en-us Thu, 06 Dec 1990 00:00:00 +0530 Fri, 18 Jun 2010 10:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43426 A penalty order and five-year debarment could not stand where the show-cause notice was not actually received, the postal article was returned undelivered, and no further attempt at service was made. The court held that, without effective service, the petitioner and its partners were denied an opportunity to respond, constituting a breach of natural justice. The order imposing penalties and debarment was quashed and set aside, and the proceedings were directed to restart after service on the petitioner's advocate. Case-Laws Customs Thu, 06 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43426