2013 (8) TMI 866

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....esh Value Added Tax Act, 2005 (for short, "the Act") on the file of the first respondent. The present writ petition has been filed aggrieved by the assessment order dated March 24, 2011 and penalty order dated September 26, 2011 for the periods 200607 to 2010-11. As per the averments in the affidavit filed in support of the writ petition, the petitioner had duly filed returns for the years 2006-07 to 2010-2011 and disclosed the turnovers apart from paying the taxes as applicable. The petitioner had received notice dated February 24, 2010 in form No. 30 intimating that there would be an advisory/audit held on March 10, 2010 and directed him to produce the relevant records. The petitioner requested the respondents to grant 30 days time to ....

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....it especially the documents enclosed to the counter-affidavit, the petitioner came to be aware of the assessment order dated March 24, 2011 and by seeking leave of the court, the W.P. No. 3558 of 2013 was withdrawn with a liberty to approach the court afresh. Hence, the present writ petition. The grievance of the petitioner in the writ petition is to the effect that at no point of time, he had received notices with respect to the assessment proceedings as revealed from the documents filed by the second respondent in the earlier writ petition. The following list mentioned documents would reveal about the service or non-services of the notice on the petitioner: Sl. No. Notice/order Address written 1. Show-cause notice in for....

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.... etc., at the quarry address. We are unable to accept the said explanation in view of the fact that under rule 64 of the Act, the mode of service of orders and notices is prescribed. Rule 64 reads as under: "64. Mode of service of orders and notices.-(1) Unless otherwise provided in the Act, or these Rules, a notice or other document required or authorized under the Act or these Rules to be served shall be considered as sufficiently served,- (a) on a person being an individual other than in a representative capacity if,- (i) it is personally served on that person; or (ii) it is left at the person's usual or last known place of residence or office or business in the State; or (iii) it is sent by registered post to such pla....