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TMI Blog2017 (6) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... idential address of the managing partner i.e. Abdul Azeez as well. Copy of the acknowledgment card is placed before this Court for perusal - On a perusal of the said document, it is seen that notice sent by registered post to the addressee i.e Managing Partner of the appellant was returned 'unclaimed' - the case of appellant with reference to non-service of notice to be set aside - appeal dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Pleader [Taxes]. 3. The appellant was a partnership firm engaged in the manufacture and trading of plywoods and was a registered dealer on the rolls of the 1st respondent, both under the KVAT Act and the CST Act. It is stated that, because of some adverse circumstances, the unit of the appellant was closed and same was communicated to the 1st respondent then and there, as per Ext. P1 e-mail; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icularly under sub rule (27) of Rule 17 of the KVAT Rules. Observing that the petitioner was not entitled to have any relief, the writ petition was dismissed; however without prejudice to the right of the petitioner to avail the statutory remedy in accordance with law. This in turn is under challenge in this appeal. 5. During the course of hearing, the learned counsel for the appellant virtuall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is seen that notice sent by registered post to the addressee i.e Managing Partner of the appellant was returned 'unclaimed'. 6. In the said circumstances, we are constrained to hold that the case put up by the appellant before this Court, with reference to non-service of notice before completion of the assessment proceedings, is not liable to be entertained. However, with regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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