2020 (4) TMI 467

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....usiness in Milk products, more specifically dealing with the trading of unbranded butter, which is exempted from levy of tax under the TNVAT Act, 2006. The petitioner had disclosed all the details in the monthly returns. While so, the respondent sent a notice on 04.01.2019 alleging that the petitioner violated Section 63A(1) of the TNVAT Act, for not having filed the Form-WW and thus, called upon the petitioner to pay a sum of Rs. 10,000/- as penalty. The petitioner paid the said sum of Rs. 10,000/- on 01.06.2019. In the meantime, the Director of the petitioner-Company viz., Deponent was arrested on 01.03.2019 for the alleged offence under Section 132 of the CGST Act. The Director of the petitioner-Company was inside the prison till 22.03.2....

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....oncerned, it is the specific case of the petitioner that those notices were not served on the petitioner. In any event as it is stated that the Director of the petitioner-Company was kept in prison from 01.03.2019 to 22.03.2019, this Court is of the view that the notice dated 01.03.2019 cannot be taken into account as the notice served on the petitioner. Likewise, in respect of the notice dated 22.04.2019, though it is claimed by the respondent that the same was sent to the petitioner, it is specifically denied by the petitioner that the same was not served on them. 6. Under such circumstances, it is for the respondent to establish the proof of service. However, it is stated that the respondent is not having acknowledgment or returned po....