Service of show cause notice at wrong E-mail address is not valid

Ratan Industries Limited Vs State of U.P. (Allahabad High Court)

Service of the show cause notice at a wrong E-mail address is neither contemplated under the Act nor can it be deemed to be a proper service under the Act. As no show cause notice has ever been served, the petitioner never had any occasion to file its reply and thereafter not serving a copy of the reasoned order quantifying the demand is clearly erroneous.

The present petition has been filed as the Tribunal contemplated under

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