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2017 (6) TMI 789 - KERALA HIGH COURT

2017 (6) TMI 789 - KERALA HIGH COURT - TMI - Non-Service of notice before completion of assessment proceedings - natural justice - Held that: - notice issued to the appellant in the 'business address' was only supplementary, since a proper notice was issued in the residential address of the managing partner i.e. Abdul Azeez as well. Copy of the acknowledgment card is placed before this Court for perusal - On a perusal of the said document, it is seen that notice sent by registered post to the ad .....

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ard to the prayer to have set aside Exts. P2 and P2(a) assessment orders. Contention was that, the pre-assessment notices were never served to the appellant, as the establishment was closed down much earlier, which was communicated to the authorities as per Ext. P1 e-mail; pursuant to which the registration itself was cancelled by the Department. 2. Heard the learned counsel for the appellant as well as the learned Senior Government Pleader [Taxes]. 3. The appellant was a partnership firm engage .....

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T Act was proposed to be made in relation to the financial years 2011 - '12 and 2012 - '13, alleging escaped turn over. The said notice was stated as never served to the appellant and still the assessment was completed as per Exts.P2 and P2(a). This made the appellants to challenge the proceedings. 4. When the matter came up for consideration before the learned single Judge, it was observed that, merely serving of intimation as per Ext. P1 'e-mail' as to the cessation of the busi .....

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