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2009 (9) TMI 894 - MADRAS HIGH COURTNo valid service of order of assessment - Held that:- In view of the finding to the effect that there is no endorsement by the person from the respondent Department, it has to be noted that there is no proper service of the order of assessment on the petitionerCompany in terms of rule 52(1) of the TNGST Rules. In that view, it has to be taken that the order of assessment was served on the petitionercompany only on November 18, 2004. In such circumstances, the impugned order has to be held as bad in law and is accordingly set aside. As it is a fit case where the delay has to be condoned and the matter should be directed to be heard on merits. In view of the above finding, the impugned order is set aside, the delay in filing the appeal before the first respondent stands condoned and the first respondent is directed to issue notice to the petitioner and hear the appeal and decide the same on merits and in accordance with law.
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