https://www.taxtmi.com/caselaws?id=160783 A notice sent by registered post carried a statutory presumption of service on expiry of the normal transit period, and a bare denial was insufficient to rebut it; the dismissal of the revision for default was therefore upheld. A settlement application under the sales tax dispute scheme was maintainable only where an appeal or revision was pending, and because the revision had already been dismissed, the applicant was ineligible at the threshold. The rejection of the settlement application without a prior hearing was consequently held valid, and both impugned orders were sustained. en-us Thu, 28 Feb 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160783 A notice sent by registered post carried a statutory presumption of service on expiry of the normal transit period, and a bare denial was insufficient to rebut it; the dismissal of the revision for default was therefore upheld. A settlement application under the sales tax dispute scheme was maintainable only where an appeal or revision was pending, and because the revision had already been dismissed, the applicant was ineligible at the threshold. The rejection of the settlement application without a prior hearing was consequently held valid, and both impugned orders were sustained. Case-Laws VAT and Sales Tax Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160783