https://www.taxtmi.com/caselaws?id=447777 Service of assessment and penalty notices by registered post and e-mail to the dealer's furnished address was treated as sufficient under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. The Court held that such service does not depend on production of a certificate of service under sub-rule (2), and because the petitioner did not effectively rebut the counter-affidavit's factual assertions of service, no breach of natural justice was shown. The existence of an efficacious statutory appeal also weighed against writ interference, so the writ petition was not entertained. en-us Tue, 28 Nov 2023 00:00:00 +0530 Fri, 05 Jan 2024 08:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447777 Service of assessment and penalty notices by registered post and e-mail to the dealer's furnished address was treated as sufficient under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. The Court held that such service does not depend on production of a certificate of service under sub-rule (2), and because the petitioner did not effectively rebut the counter-affidavit's factual assertions of service, no breach of natural justice was shown. The existence of an efficacious statutory appeal also weighed against writ interference, so the writ petition was not entertained. Case-Laws VAT and Sales Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447777