2020 (7) TMI 553 - MADRAS HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Principles of natural justice - service of assessment order - contention of the petitioner is to the effect that no orders of assessment have been passed and hence the demands are non-est and invalid - HELD THAT:- Though the orders of assessment appear to have been dispatched, they have been returned and hence have not been served upon the assessee. Learned counsel for the petitioner confirms that copies of the orders of assessment have been received by him now and the same will be duly handed over to the petitioner as well. In the light of the position that the orders of assessment giving rise to the impugned demands admittedly have not been served upon the petitioner, the impugned recovery notice has no legs to stand and is hence quashed. The interim stay of recovery granted on 15.07.2020 will continue for a period of four (4) weeks from today to enable the petitioner to take such action as it may be inclined as against the orders of assessment. Petition disposed off.