https://www.taxtmi.com/caselaws?id=240607 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. en-us Wed, 20 Nov 2013 00:00:00 +0530 Mon, 07 Jul 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240607 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. Case-Laws VAT and Sales Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240607