ENCEE ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties. The petitioner though has challenged the garnishing order issued by the respondent with the plea that petitioner was never served with the assessment order, though it is alleged that the said assessment order was passed on 30-11-2011.

(2.) Learned counsel for the respondent filed brief counter affidavit and submitted that as per his record the assessment order was sent by speed post for which there are entry in the dispatch register also. Respondents also have receipt generated by Pre-printed Barcode. Therefore, if the process which was sent by a recognized method and that too by speed post then in that situation a presumption is drawn that the material contained in such post must have been received by the addressee.

(3.) Learned counsel for the petitioner submitted that such presumption certainly may be there but that presumption is rebuttable. It is submitted that petitioner pointed out non-receipt of any such post to the concerned authority and it is also submitted that; petitioner would have preferred the appeal because of the settled legal position which is settled in all States in India and wherein it has been held that petitioner is not liable to pay service tax. Therefore, limitation can start from the date of the receipt of the assessment order by the assessee, which is not received, and now the copy has been supplied to the petitioner along with the counter affidavit, therefore, it may be presumed that petitioner was served with the assessment order when copy was supplied to the petitioner along with counter affidavit and he may be permitted to prefer appeal on the basis of said copy of the assessment order.