NDLI: The Commercial Tax Officer & Ors Vs. Neeraja Pipes Pvt. Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Mode of service of orders and notices Consequence of Notices/Process Nonservice of notice/assessment order
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Telangana Value Added Tax Act, 2005 (5 of 2005) Andhra Pradesh General Sales Tax Act, 1957 (6 of 1957)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Notices/Process: Mode of service of orders and notices – Non-service of notice/assessment order – Consequence of – Assessee alleged that the Revenue did not provide copies of assessment order and proceeded to claim tax as arrears and attached the properties of the assessee – High Court, relying on r. 64 held that revenue did not have record evidencing the service of assessment order on the assessee; and that it was not clear on what basis revised notices as well as notices of attachment claiming arrears of tax from the assessee were issued, and thus set aside the same – On appeal, held: Under r. 64, when any statutory or administrative order, visits a citizen or entity with adverse consequences, such an order has to be served upon the concerned person; especially so, when that order is appealable or subject to revision by higher authorities – In the previous writ petition where assessee were impleaded, the assessee did not dispute that it had not received the copies of assessment orders – It highlights the assessee’s conduct in deliberately choosing to keep quiet, even when it could have raised a grievance – Moreover, the assessee also did not dispute that it had not received the copies of assessment orders, in those writ proceedings – Further, it did not seek copies of the assessment orders, in the representations addressed to the revenue after the second attachment order was issued – It cannot be said that the attachment orders were unenforceable, because the assessment orders were not served on it – Judgment and order of the High Court is set aside – Attachment notice in Form V is revived and it is open to the revenue to recover the dues owed, as per the said notice – Telangana VAT Rules – r. 64 – Andhra Pradesh General Sales Tax Act, 1957 – Telangana State Value Added Tax Act, 2005.
Judge	Hon'ble Mr. Justice S. Ravindra Bhat
Neutral Citation	2023 INSC 236
Petitioner	The Commercial Tax Officer & Ors
Respondent	Neeraja Pipes Pvt. Ltd.
SCR	[2023] 2 S.C.R. 926
Judgement Date	2023-03-15
Case Number	760

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