Recovery notice based on unchallenged assessment orders was sustained despite pleas of non-service and limitation.

A recovery notice based on assessment and reassessment orders was not interfered with in writ jurisdiction because those orders had not been challenged by a timely statutory appeal. The petitioner's plea of non-service at the revised address and limitation under the TNGST Act did not justify quashing the demand proceedings once the underlying orders had already been passed and remained unassailed. The court therefore left the recovery notice undisturbed and declined writ relief.

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Issues: Whether the recovery notice issued pursuant to assessment and reassessment orders could be quashed when no appeal had been filed against those orders and limitation under the TNGST Act was invoked.

Analysis: The challenge centered on the petitioner's assertion that the reassessment for one period was barred by limitation and that the underlying orders were not served at the revised address. The Court noted that assessment and reassessment orders had already been passed for the relevant periods and that the petitioner had not pursued the statutory appellate remedy within time. In that situation, the recovery action based on those orders could not be interfered with in the writ petition.

Conclusion: The challenge to the recovery notice failed and the writ petition was dismissed.

Final Conclusion: The impugned recovery notice was left undisturbed, and the petitioner was not granted writ relief against the demand proceedings.

Ratio Decidendi: A recovery notice founded on unchallenged assessment or reassessment orders will not be quashed in writ jurisdiction merely on the plea of non-service or limitation when the assessee failed to file a timely statutory appeal.

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