https://www.taxtmi.com/caselaws?id=755894 Service of an assessment order by email was treated as valid under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005, as amended, and the dealer could not avoid service by claiming the email account had become inactive without informing the assessing authority of any change. The Court also refused to direct issuance of a certified copy merely to enable a belated appeal, because such relief would effectively revive a time-barred challenge. Reliance on possible production of F Forms in appeal did not alter that position. The writ petition was dismissed and the assessment order left undisturbed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Tue, 23 Jul 2024 08:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755894 Service of an assessment order by email was treated as valid under Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005, as amended, and the dealer could not avoid service by claiming the email account had become inactive without informing the assessing authority of any change. The Court also refused to direct issuance of a certified copy merely to enable a belated appeal, because such relief would effectively revive a time-barred challenge. Reliance on possible production of F Forms in appeal did not alter that position. The writ petition was dismissed and the assessment order left undisturbed. Case-Laws VAT and Sales Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755894