2018 (12) TMI 1695

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.... For The Respondents : Mr. S. Suri Babu ORDER: (Per V. Ramasubramanian, J) Challenging an order of assessment passed under the APVAT Act, 2005, the dealer has come up with the above writ petition complaining of violation of the principles of natural justice. 2. Heard Mr. G. Narendra Chetty, learned counsel for the petitioner and Mr. S. Suri Babu, learned Special Standing Counsel for the De....

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.... by Mr. S. Suri Babu, learned Special Standing Counsel that the impugned order is dated 28. 02. 2017 and that the same has been challenged now with an excuse that the order copy was not received. The learned Special Standing produced the file which contains the acknowledgment card for having served the impugned assessment order in the month of March 2017. Therefore, the learned Special Standing Co....

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....to have suffered a paralytic attack at the relevant point of time. Therefore, the petitioner feigns ignorance of the person, who received the copy of the order of assessment. 9. In the light of the fact that the postal acknowledgment card contains the signature of someone else and in the light of the averments made in the affidavit, the objection to the belated filing of the writ petition, need ....