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    <title>2013 (3) TMI 850 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Where the Andhra Pradesh Value Added Tax Rules, 2005 prescribe specific modes of service, assessment notice must be served only by personal delivery on the nominated person, leaving it at the registered office, or registered post to an office or place of business. Service by e-mail is outside those authorised methods and does not satisfy Rule 64(1)(b). A notice issued through e-mail was therefore invalid and was set aside for non-compliance with the prescribed mode of service.</description>
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      <description>Where the Andhra Pradesh Value Added Tax Rules, 2005 prescribe specific modes of service, assessment notice must be served only by personal delivery on the nominated person, leaving it at the registered office, or registered post to an office or place of business. Service by e-mail is outside those authorised methods and does not satisfy Rule 64(1)(b). A notice issued through e-mail was therefore invalid and was set aside for non-compliance with the prescribed mode of service.</description>
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      <pubDate>Tue, 12 Mar 2013 00:00:00 +0530</pubDate>
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