2019 (9) TMI 1582

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.... AND HONOURABLE MS. JUSTICE J.UMA DEVI Petitioner and Advocate : Shaik Jeelani Basha Respondent and Advocate : GP For Commercial Tax (AP) ORDER: (Per Honourable Sri Justice M.Seetharama Murti) This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim the following relief: "...to issue Writ of Mandamus or any other approrpirate writ or ord....

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.... in brief, are as follows: 'The petitioner, which is private limited company, is engaged in the business of power supply (electrical energy) to the Southern Power Distribution Corporation of A.P. Limited. The petitioner is a registered dealer under the Central Goods and Service Tax Act, 2017 (for short 'the Act'), vide registration certificate, dated 07.05.2018. However, the then learned Assessi....

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....r the petitioner contends that entry no.13 of Schedule I exempts the transaction from the tax under the VAT Act; that as per circular, dated 26.03.2015, of the third respondent, even penalty is not leviable; that the order impugned reflects that the Successor Officer attempted to serve a notice on the petitioner and that the same was not served and hence, the impugned order came to be passed and t....

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....ent to the last known address was returned unserved by the postal department with an endorsement 'no such address returned to sender', there is deemed service and hence, the contention of the petitioner is untenable. 6. Having regard to the facts and submissions and the issues raised in the Writ Petition, which require detailed examination on merits, we are of the considered view that the impugne....