In Brief
A manufacturing company challenged tax assessment orders and property attachment for alleged non-service of assessment orders. The assessee claimed it never received copies of assessment orders for 2009-10 and 2010-11, and therefore the revenue could not validly demand taxes or attach its property. The Supreme Court held that because the assessee had actual knowledge of the assessments, participated in earlier court proceedings where it did not dispute the revenue's claims of valid assessments, and deliberately remained silent despite opportunities to contest, it was estopped from later claiming non-service. The Court allowed the appeal and revived the attachment order, holding that procedural irregularities in service become inconsequential when the assessee demonstrates awareness and knowledge of the order.
The lawyer headnote and full judgment text are available to registered users.