Invalid service of assessment orders by affixture did not trigger appeal limitation where residential address was available.

Service of assessment orders by affixture at a former business premises was held invalid where the assessee had informed the authority that business had closed and the residential address was available. In those circumstances, the limitation period for appeal did not begin from the defective affixture service, and the assessee was entitled to compute time from the date certified copies were obtained. The appellate finding of time-bar was set aside, and the appeals were directed to be restored and decided on merits.

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Issues: Whether the assessment orders were validly served in the manner contemplated by rule 52(1)(d) of the Tamil Nadu General Sales Tax Rules, and, if not, whether the appeals filed after obtaining certified copies were barred by limitation.

Analysis: The assessee had informed the assessing authority that the business had been closed and the interest transferred to a third party, and the pre-assessment notice had been served at the residential address. In those circumstances, service of the assessment orders by affixture at the former business premises, without service at the known residential address, was held not to amount to proper service. Since the orders were not validly served, the assessee was entitled to prefer appeals from the date on which certified copies were obtained, and those appeals were within time.

Conclusion: The service of the assessment orders was invalid and the appeals were not barred by limitation; the finding of time-bar was set aside in favour of the assessee.

Final Conclusion: The orders of the appellate authority and the Tribunal were annulled, and the appeals were directed to be restored and decided on merits.

Ratio Decidendi: Where the assessing authority knows that the assessee has ceased business at the recorded premises and the residential address is available, service of assessment orders by affixture at the former business premises does not constitute valid service for the purpose of starting limitation for appeal.

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