2022 (5) TMI 641

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....akumar For the Respondents : Mr.C.Harsha Raj Additional Government Pleader ORDER The prayer sought herein is for a writ of Certiorari calling for the records of the 1st respondent proceedings in TIN No:33651241528/2015 - 16 dated 20.01.2022 and quash the same being illegal, invalid, without jurisdiction and violated the principles of natural justice and contrary to the law. 2. The peti....

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....n this factual position, a direction was given by this Court, pursuant to which, when the case is taken up for hearing today, the learned Additional Government Pleader, on instruction, would submit that, the notice dated 10.01.2020 has been dispatched or sent by the Revenue to the petitioner but not by registered post but only by ordinary post. 8. Since it was only through ordinary post, no ack....

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....e issued before passing the assessment order as that will have a financial and civil consequences on the noticee, strict compliance is to be expected. Therefore, the notice claimed to have been sent on 10.01.2020 by ordinary post cannot be treated as a proper service of notice in view of the specific denial made in this regard by the petitioner. In that view of the matter, this Court is inclined t....