Service of order to inactive e-mail ID not AO’s fault as change in e-mail ID not informed: Andhra Pradesh HC

Mondelez India Foods Private Limited Vs Commercial Tax Officer and Others (Andhra Pradesh High Court) Andhra Pradesh High Court held that AO not responsible for service of order to inactive e-mail ID as it is assessee’s duty to inform change in e-mail ID. Also, held that service of order via e-mail is valid service of order as per amended rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005. Facts- The petitioner, who is a registered dealer under the Central Sales Tax Act, had sought exemption in relation to a turn-over amounting to Rs.1,52,97,49,938/- for A.Y. 2015-2016 and filed F For...