Presumption of valid service by registered post defeats notice challenge; writ relief declined where an effective statutory appeal exists.

Service of assessment notices sent by registered post to the dealer's correct address was treated as sufficient, and the endorsements of refused, no such addressee and left gave rise to a presumption of valid service under the governing VAT rule. On that basis, the challenge based on lack of notice and breach of natural justice failed. The Court also noted that an efficacious statutory appeal was available under the VAT Act, so writ jurisdiction under Article 226 should not be invoked straightaway. The assessment order was therefore not treated as invalid on the grounds raised, and the writ petition was declined in view of the alternative remedy.

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Issues: Whether the assessment order was vitiated for want of valid service of notice and violation of natural justice, and whether the writ petition was maintainable in view of the alternative appellate remedy.

Analysis: The notices and show-cause notice were dispatched to the dealer's correct address by registered post and were returned with endorsements such as refused, no such addressee, and left. Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005 treats service by registered post to the place of business or address as sufficient service. The Court also applied the presumption of service where a notice sent to the correct address is returned with such endorsements. Since the procedural requirements for service were complied with, the contention that there was no valid notice was rejected. In addition, the Court held that an efficacious statutory appeal was available under the Andhra Pradesh Value Added Tax Act, 2005, and the writ jurisdiction under Article 226 of the Constitution of India should not be invoked straightaway.

Conclusion: The assessment order was not invalid for breach of natural justice or defective service, and the writ petition was not maintainable in the presence of the statutory alternative remedy.

Ratio Decidendi: Where notice is sent by registered post to the correct address and returned with endorsements indicating refusal or non-availability, service is presumed to be complete under the governing service rule and writ relief will ordinarily be declined when an efficacious statutory appeal exists.

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