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2018 (6) TMI 1129

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....r>Dated:- 6-2-2018<br>W.P. (C). No. 2384 of 2018 - -<br>CST, VAT & Sales Tax<br>MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri. Aji V. Dev, Sri. M.G. Shaji And Smt.O.A. Nuriya For The Respondents : Sri. V. K. Shamsudheen JUDGMENT Petitioner along with others was carrying on business in partnership in the name &#39;Vibgyor Digital Colour Lab&#39;. The firm of the petitioner was an ....

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....the case of the petitioner that there was no communication thereafter to the firm from the Department. While so, it is stated that the petitioner has received notice under the Revenue Recovery Act for realization of amounts payable under the Act, and the enquiries made by the petitioner thereafter revealed that proceedings have been initiated by the first respondent against the firm after Ext.P3 n....

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....the firm, which are very much available with the Department. Instead, it is seen that notice has been issued in the business address of the firm. 4. The learned Government Pleader points out that Ext.P3 notice was issued to the firm only in their business address and the firm has responded to the said notice. It is submitted that in so far as the firm has received Ext.P3 notice earlier sent, th....