2022 (3) TMI 745

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....DGMENT BECHU KURIAN THOMAS, J. Petitioner is challenging Ext.P6 order of the 2nd respondent, rejecting the appeal filed by the petitioner for failure to cure defects. The defect noticed, as evident from Ext.P6, is failure on the part of the petitioner to produce the original of the demand notice along with the appeal memorandum. 2. The issue arises under the Kerala Value Added Tax Act, 2003. Th....

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....opy, he preferred an appeal. 4. The learned counsel for the petitioner contends that the original assessment order as well as the original demand notice were never served on the petitioner, since he was not in the country during that period of time. Later, a certified copy of the assessment order alone was issued to the petitioner without the demand notice. It is in such circumstances that petiti....

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....part of the assessing officer to serve the orders and the demand notice on the petitioner. 6. On a consideration of the circumstance arising in the case, I find that the original assessment order issued to the petitioner had admittedly returned to the sender with the endorsement "not known". This indicates that petitioner was never served with either the original order or the original demand noti....

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.... filed the appeal within time with the certified copy of the assessment order, I am inclined to hold that neither the original of the demand notice nor the certified copy of the demand notice was served on the petitioner. In the absence of any proof of service of demand notice on the petitioner, he is entitled to be issued with the certified copy of the demand notice as applied for, in Ext.P5. 8.....