Irregularity in service of order irrelevant when appellant had knowledge of order passed: SC

Commercial Tax Officer Vs Neeraja Pipes Pvt. Ltd. (Supreme Court of India)

Supreme Court held that irregularity in manner of effecting the service of order irrelevant when appellants had the knowledge of order passed against them.

Facts- The appellant, Commercial Tax Officer (hereafter called “the revenue”) is aggrieved by the judgment and order of the Telangana High Court, by which a writ petition filed by the respondent (hereafter “the assessee”) was allowed.

The assessee questioned the revenue, complaining that it did not provide copies of assessment order for the years 2005-06, 2008-09, 2009-10, and 2010- 11 under the Andhra Pradesh General Sales Tax Act, 1957 (hereafter “APGST Act”) and Telangana State Value Added Tax Act, 2005 (hereafter “VAT Act”) and for not lifting attachment order dated 03.02.20 12 and another, revised attachment order dated 20.02.2018 under Form V invoking the provisions of Revenue Recovery Act, 1864 (hereafter “the RR Act”), under Section 27 of the VAT Act. The revenue had issued assessment orders for the assessment years (AYs) 2005-06 to 2008-09, 2009-10 and 2010-11, under which ₹ 1,88,81,000/-, ₹ 2,38,84,000/- and ₹ 2,21,83,854/- was claimed respectively, as tax due and payable.

The assessee argued, before the High Court that the revenue, despite several requests, did not furnish assessment orders, and that it was not aware of them.

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