Pre-assessment notice service dispute rejected as unclaimed notice upheld and assessment orders sustained

The Kerala High Court considered a challenge to assessment orders based on alleged non-service of pre-assessment notices after business closure and cancellation of registration. It held that the plea of non-service was not acceptable where notice had been sent to the managing partner's residential address and returned unclaimed, and mere email intimation of closure did not displace the prescribed notice procedure. The court upheld the assessment orders and declined interference, while leaving the appellant free to pursue statutory remedies on liability quantification and related issues.

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Issues: Whether the assessment proceedings could be set aside on the ground that pre-assessment notice was not served before completion of assessment.

Analysis: The appellant's challenge rested on alleged non-service of the pre-assessment notice after closure of business and cancellation of registration. The record showed that notice had also been issued to the residential address of the managing partner, and the registered notice was returned unclaimed. In these circumstances, the plea of non-service was not liable to be accepted. The challenge to the assessments on this ground therefore could not succeed. The question of quantification of liability and other related matters was left open to be pursued in statutory proceedings.

Conclusion: The plea of non-service of notice was rejected and the assessment challenge failed.

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