2013 (3) TMI 850 - HC - VAT and Sales Tax

Summary

Issues involved: Validity of notice served via E-mail u/s Rule 64 of Andhra Pradesh Value Added Tax Rules, 2005.

Summary:
The High Court of Andhra Pradesh considered the matter where a notice seeking recovery of tax arrears for the year 2008-09 under A.P. Central Sales Tax Act was served on the petitioner via E-mail, contrary to Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. The petitioner challenged the notice on this ground.

Upon examination of Rule 64(1)(b) of the Rules, the Court acknowledged that the notice should have been personally served on the nominated person, left at the registered office, or sent by registered post. The Court concluded that serving the assessment order via E-mail to the petitioner indeed violated the statutory rules.

Consequently, the Court set aside the notice dated 29.01.2013 and disposed of the Writ Petition, allowing the respondent to serve the assessment order in compliance with the statutory rules. No costs were awarded, and any pending Miscellaneous Petitions in this writ petition were closed accordingly.