Sufficiency of service by registered post and email defeats natural justice challenge where statutory appeal remains available

Service of assessment and penalty notices by registered post and e-mail to the dealer's furnished address was treated as sufficient under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. The Court held that such service does not depend on production of a certificate of service under sub-rule (2), and because the petitioner did not effectively rebut the counter-affidavit's factual assertions of service, no breach of natural justice was shown. The existence of an efficacious statutory appeal also weighed against writ interference, so the writ petition was not entertained.

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Issues: Whether the writ petition challenging the assessment and penalty orders was liable to be entertained despite the statutory alternative appellate remedy, and whether the impugned orders were vitiated for want of service of notice or breach of natural justice.

Analysis: The petitioner did not controvert on oath the specific averments in the counter affidavit regarding service of the notices and orders by registered post and e-mail. Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005 recognises service by registered post and by e-mail to the dealer's furnished e-mail ID as sufficient service. The Court held that sufficiency of service under sub-rule (1) is not dependent upon production of a certificate of service under sub-rule (2), and in the absence of any rebuttal to the factual assertion of service, there was no basis to hold that the proceedings suffered from violation of natural justice. The existence of an efficacious statutory appeal also weighed against writ interference.

Conclusion: The challenge on the ground of non-service and violation of natural justice failed, and the writ petition was not entertained in view of the available statutory remedy.

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