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2014 (6) TMI 1079 - HC - VAT and Sales TaxNon-service of notice as required under Rule 64(b) of AP VAT Rules - HELD THAT:- Under Rule 64(b) of the AP VAT Rules, notice is considered to have been served if (i) it is personally served on the nominated person; (ii) if it is left at the registered office of the person or the person's address for service of notices under the AP VAT Act; (iii) it is left at or sent by registered post to any office or place of business of that person in the State or (iv) where it is returned un-served, if it is put on board in the office of the local chamber of commerce or traders association. A perusal of the impugned assessment order makes it clear that show cause notice was issued in Form VAT 305A, dated 31-10-2013 inviting written objections, if any against the proposed assessment and was served on the petitioner under Rule 64(b) of the Rules - the contention of the petitioner that notice as required under Rule 64(b) of the Rules is not served is liable to be rejected and it is accordingly rejected. Thus, the impugned order insofar as it relates to the period from April 2009 to October, 2009 is barred by limitation under Section 21(4) of the AP VAT Act and accordingly the same is set aside - petition allowed.
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