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2022 (3) TMI 745 - KERALA HIGH COURTService of original demand notice from the petitioner - failure on the part of the petitioner to produce the original of the demand notice along with the appeal memorandum - HELD THAT:- The original assessment order issued to the petitioner had admittedly returned to the sender with the endorsement “not known”. This indicates that petitioner was never served with either the original order or the original demand notice, initially. However, a certified copy of the assessment order was issued to the petitioner on 27.09.2018, based upon which the petitioner preferred the appeal. Though the learned Government Pleader submitted that the original demand notice was also attached along with the assessment order, there is nothing on record to show that petitioner was served with the original or certified copy of the demand notice. In the absence of proof of service of demand notice coupled with the fact that the petitioner had filed the appeal within time with the certified copy of the assessment order, it is held that neither the original of the demand notice nor the certified copy of the demand notice was served on the petitioner. In the absence of any proof of service of demand notice on the petitioner, he is entitled to be issued with the certified copy of the demand notice as applied for, in Ext.P5. Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum cannot be treated as a defect which can be cured by the petitioner. Rejection of the appeal for failure of the petitioner to produce the original demand notice is, therefore, incorrect and against law - the 1st respondent is directed to issue the certified copy of the demand notice attached with the assessment order No.FAR 1687/2017 dated 28.03.2018, within a period of ten days from the date of receipt of a copy of this judgment - petition allowed.
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