https://www.taxtmi.com/caselaws?id=150454 Registered-post service creates only a rebuttable presumption, and a bare endorsement of "refused" is insufficient where the notice was sent to a discontinued firm and the partners had separated. The refusal report must identify the person who declined delivery so that service is complete and the presumption can properly arise or be rebutted. On these facts, the refusal endorsement did not amount to proper service, and the service relied on by the revenue was held insufficient. en-us Thu, 19 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 10:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150454 Registered-post service creates only a rebuttable presumption, and a bare endorsement of "refused" is insufficient where the notice was sent to a discontinued firm and the partners had separated. The refusal report must identify the person who declined delivery so that service is complete and the presumption can properly arise or be rebutted. On these facts, the refusal endorsement did not amount to proper service, and the service relied on by the revenue was held insufficient. Case-Laws VAT and Sales Tax Thu, 19 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150454