https://www.taxtmi.com/caselaws?id=406060 Availability of a statutory appellate remedy under the AP VAT Act does not bar writ jurisdiction where the assessee pleads non-service of pre-assessment notices and denial of a real hearing. The writ was treated as maintainable because the challenge was founded on breach of natural justice and was filed within the appeal period. On the merits, notices sent to an old address, another group company, a former employee's email, and a resigned director did not constitute effective service on the assessee. The assessment was therefore held to be vitiated by lack of effective opportunity and was set aside, with remand for fresh assessment after hearing. en-us Mon, 08 Mar 2021 00:00:00 +0530 Tue, 15 Jun 2021 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406060 Availability of a statutory appellate remedy under the AP VAT Act does not bar writ jurisdiction where the assessee pleads non-service of pre-assessment notices and denial of a real hearing. The writ was treated as maintainable because the challenge was founded on breach of natural justice and was filed within the appeal period. On the merits, notices sent to an old address, another group company, a former employee's email, and a resigned director did not constitute effective service on the assessee. The assessment was therefore held to be vitiated by lack of effective opportunity and was set aside, with remand for fresh assessment after hearing. Case-Laws VAT and Sales Tax Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406060