2022 (1) TMI 195

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....ng to the petitioner, even though notice was issued by the Assessing Officer, pursuant to a remand order dated 01.01.2019, the notice was received by the security guard of the petitioner. It was further contended that, at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home. The learned counsel for the petitioner contends that, though in the strict sense there was a service of notice, in reality and for all practical purposes, an effective opportunity of being heard was not made available to the petitioner on account of the peculiar situation that arose due to the Covid-19 pandemic, which prevented petitioner's kno....

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.... Maharashtra. Petitioner further claims that notice by e-mail as stipulated by Section 88(e) of the Kerala Value Added Tax Act was also not served on it. 7.Though the order of the Appellate Tribunal was as early as on 01.01.2019, and the petitioner claims to have produced the documents before the Assessing Officer within time, the notice for hearing was issued to the petitioner in the Mumbai address. As is evident from Ext.P4 and Ext.P5, Mumbai and the entire State of Maharashtra were in complete lockdown from 29.07.2020 till 31.08.2020 and from 31.08.2020 till 30.09.2020. The lockdown was infact extended thereafter also. Further, the concept of work from home was also promoted thereafter. The assessment order was issued on 25.11.2020. T....

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....ed service of notice upon the security guard of the petitioner's office building, in the strict sense of the term, cannot be treated as an effective service of notice for the purpose of complying with the directions under Ext.P2 for granting a reasonable opportunity of being heard. 10. Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also. 11. In the nature of circumstances in which the petitioner was served with the notice on 22.09.2020, petitioner was in a disadvantaged position and hen....