2017 (6) TMI 789

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....For the Petitioner : Sri. Aji V. Dev For the Respondent : Sri. Muhammed Rafiq ORDER Ramachandra Menon , J. Challenge is against the interference declined by the learned single Judge with regard to the prayer to have set aside Exts. P2 and P2(a) assessment orders. Contention was that, the pre-assessment notices were never served to the appellant, as the establishment was closed down muc....

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.... the KVAT Act was proposed to be made in relation to the financial years 2011 - '12 and 2012 - '13, alleging escaped turn over. The said notice was stated as never served to the appellant and still the assessment was completed as per Exts.P2 and P2(a). This made the appellants to challenge the proceedings. 4. When the matter came up for consideration before the learned single Judge, it ....

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....n to the authorities and as such, by virtue of the availability of the residential address of the partners, the assessing authority ought to have issued notice in the residential address of the partners, before finalizing the proceedings. 6. It is brought to the notice of this Court by the learned senior Government Pleader that notice issued to the appellant in the 'business address' wa....