2020 (10) TMI 1226

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....The petitioner has challenged an order of assessment dated 10.09.2015 passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2014-15. According to the petitioner, the impugned order of assessment has not been served upon him and it was only when coercive recovery proceedings were initiated on 26.09.2019 that he came to be aware of the passing of the....

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....rved upon the petitioner, returned with the endorsement 'refused'. The cover of the returned envelop with the postal endorsement 'refused' is placed at page 15 of the revenue's document compilation dated 08th September 2020. There was thereafter no response from the assessee to the call for the payment of the demand and it was hence that the officer had to resort to coercive recovery proceedings. ....

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....' and postal cover with the aforesaid endorsement is available. The order of assessment has been served to two different addresses, and while the first order has been returned as 'refused', the second has been returned as 'left'. Both acknowledgments have been placed at pages-15 and 21 of the compilation. Service is thus complete. 5. In view of the petitioners' insistence that the entity is not p....