Court affirms validity of assessment order served by affixture under Tamil Nadu GST Act. Petitioner's challenge rejected.

The court upheld the validity of the assessment order and service by affixture under the Tamil Nadu General Sales Tax Act, 1959. It clarified that service by affixture can be used if other modes of service are exhausted, and deemed the service in this case as valid. The petitioner's argument challenging the validity of the enforcement of the assessment order was rejected. The court directed the assessing authority to provide the petitioner with a certified copy of the assessment order. Consequently, the writ petition was dismissed, affirming the validity of the assessment order and enforcement proceedings.

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Issues:
Assessment under Tamil Nadu General Sales Tax Act, 1959 - Validity of service of assessment order and demand notice - Enforcement of assessment order - Modes of service under Rule 52 - Effectiveness of service by affixture - Right to appeal without personal service - Supply of certified copy of assessment order.

Analysis:
The petitioner was assessed for the assessment year 1968-69 under the Tamil Nadu General Sales Tax Act, 1959, for sales of petroleum products. The petitioner did not file objections before the assessment order was passed and requested further time, which was not granted. The assessment was made to the best of the authority's judgment on 11th April, 1972, and the assessment order along with the demand notice was sent by registered post but returned unserved on 2nd May, 1972. Service was then effected by affixture at the petitioner's place of business. The petitioner filed a writ petition to quash the recovery proceedings, arguing that the assessment order and demand notice were not duly served as per the law, thus challenging the validity of the enforcement of the assessment order.

The court considered the contention that service by affixture can only be used if other modes of service mentioned in Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959, are exhausted. The court clarified that the modes of service mentioned in the rule are alternative, not cumulative. As service by registered post was found ineffective, the authority was justified in resorting to service by affixture under Rule 52(d). The court held that the service by affixture in this case was valid and rejected the petitioner's argument challenging its validity.

The petitioner also argued that due to service by affixture, they were unaware of the nature of the assessment order and unable to file an appeal without personal service. The court acknowledged the petitioner's right to a certified copy of the assessment order even if served by affixture. The court directed the assessing authority to provide the petitioner with a certified copy of the assessment order dated 11th April, 1972. With this direction, the writ petition was dismissed, upholding the validity of the assessment order and the enforcement proceedings.

In conclusion, the court upheld the validity of the assessment order and the service by affixture, emphasizing that the assessing authority must provide the petitioner with a certified copy of the order upon request. The court's decision dismissed the writ petition while ensuring the petitioner's right to access the assessment order for further legal actions.

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