https://www.taxtmi.com/caselaws?id=310867 Service of a show cause notice under Rule 64(b) of the Andhra Pradesh VAT Rules was upheld where the notice was sent by speed post to the dealer's address and then served at the factory address, as that satisfied the authorised modes of service. However, assessment for the period from April 2009 to October 2009 was held time-barred under Section 21(4) of the Andhra Pradesh VAT Act because assessment must be made within four years from the end of the relevant period. The consequential penalty order could not survive once that portion of the assessment was set aside, and the assessing authority was permitted to proceed afresh only for the remaining period in accordance with law. en-us Mon, 09 Jun 2014 00:00:00 +0530 Tue, 23 Jan 2024 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310867 Service of a show cause notice under Rule 64(b) of the Andhra Pradesh VAT Rules was upheld where the notice was sent by speed post to the dealer's address and then served at the factory address, as that satisfied the authorised modes of service. However, assessment for the period from April 2009 to October 2009 was held time-barred under Section 21(4) of the Andhra Pradesh VAT Act because assessment must be made within four years from the end of the relevant period. The consequential penalty order could not survive once that portion of the assessment was set aside, and the assessing authority was permitted to proceed afresh only for the remaining period in accordance with law. Case-Laws VAT and Sales Tax Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310867