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Judgment
G. Rohini, J.—Heard Sri S. Dwarakanath, the learned counsel appearing for the petitioner and Sri B. Venkatadri, the learned Special Government Pleader for Commercial Taxes appearing for the respondent. By the impugned notice dated 29.01.2013 issued by the respondent a sum of Rs. 11,24,117/- is sought to be recovered from the petitioner towards the arrears of tax for the year 2008-09 under A.P. Central Sales Tax Act. The only ground upon which the impugned notice is assailed before us is that the said notice was served on the petitioner by E-mail in contravention of Rule 64 of the Andhra Pradesh Value Added Tax Rules, 2005 (for short, ''the Rules'').
On a perusal of the said Rule 64 of the Rules, we find force in the submission of the learned counsel for the petitioner. As per Rule 64(1)(b) of the Rules, it should be personally served on the nominated person or it should be left at the registered office of the person or it is sent by registered post to any office or place of business of that person. Therefore, apparently, the service of assessment order by E-mail to the petitioner is in violation of the statutory rules.
Hence, the notice dated 29.01.2013 is hereby set aside and the Writ Petition is disposed of leaving it open to the respondent to serve the assessment order in accordance with the provisions of the statutory rules. No costs. Consequently, Miscellaneous Petitions, if any, pending in this writ petition shall stand closed.