TMI Blog2024 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be considered as sufficiently served, if it is sent by registered post to such place of residence, office or business or to the person s usual or last known address in the State. Clause (c) of Rule 64 (1) provides for sending the notice through E-mail. In view of Rule 64, and Para 5 of the counter affidavit which shows sending of the notices by Post or/and E-mail, it shall be considered in law that the dealer was sufficiently served. Anything to the contrary has not been brought on record - under sub- section (1), shall be considered as sufficiently served is not dependent upon the certificate of service under sub-section (2). Besides, the averments of Para 5 of the counter affidavit having not been controverted on oath, the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 31.01.2022 and the order of penalty dated 30.03.2022. 3. Preliminary objection has been raised by the learned Government Pleader for Commercial Tax that the petitioner has equally efficacious alternative remedy of Appeal to challenge the impugned orders under the Andhra Pradesh Value Added Tax Act, 2005 (in short, APVAT Act), and in view thereof the writ petition deserves not to be entertained. 4. Learned counsel for the petitioner does not dispute the existence of the statutory alternative remedy of appeal, but submits that in passing the impugned orders there is violation of the principles of natural justice and consequently, the writ petition deserves to be entertained. 5. We have considered the submissions advanced and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about the notices mentioned in the impugned orders, the petitioner was not aware. 8. The respondents have filed the counter affidavit and learned Government Pleader submitted that in the counter affidavit specific stand is that as per the records available, all the notices and orders were served on the petitioner with valid mode of service. In this respect, Para 5 of the counter has been referred, which also gives a table with respect to the service of the notices, and reads as under:- 5. The records available in this office, all the notices and orders were served on the petitioner with valid mode of service as prescribed under Rule 64(1)(b) 64(1)(c) of the APVAT Rules, 2005 as detailed hereunder in the table form. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty SCN By Ordinary Post and by e.mail on 11.02.2022 10 Personal hearing Notice-II dated 19.02.2022 for Penalty SCN By Ordinary Post and by e.mail on 21.02.2022 11 Personal hearing Notice-III dated 28.02.2022 for Penalty SCN By e.mail on 03.03.2022 12 Personal hearing Notice-I dated 16.03.2022 for Penalty SCN By Ordinary Post and by e.mail on 16.03.2022 13 Penalty Orders in VAT-203 Dated 30.03.2022 By Regd. Post on 31.03.2022 vide No. RN674753446IN e.mail on 31.03.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. The specific stand of the respondents is that the order is passed in consonance with the principles of natural justice of following statutory provisions by serving the notices to which the dealer did not respond. Consequently, the submission is that there is no violation of neither the fundamental procedure nor the principles of natural justice. 10. Learned counsel for the petitioner, at the time of hearing, initially, requested for time to file reply affidavit, but then submitted that the reply affidavit is not required and the only point is no service of notice and violation of the principles of natural justice. Consequently, he would argue the matter without filing reply affidavit. The matter was heard. 11. The specific ave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler. (2) The certificate of service signed by the person serving the notice shall be evidence of the facts stated therein. 13. It is evident from Rule 64 (1), that a notice required or authorized under the Act or the Rules to be served shall be considered as sufficiently served, if it is sent by registered post to such place of residence, office or business or to the person s usual or last known address in the State. Clause (c) of Rule 64 (1) provides for sending the notice through E-mail. In view of Rule 64, and Para 5 of the counter affidavit which shows sending of the notices by Post or/and E-mail, it shall be considered in law that the dealer was sufficiently served. Anything to the contrary has not been brought on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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