Assessee was treated as assessee in default on the basis of outstanding demands for several years. Assessee contended that no orders or intimations creating such demands were ever served, and it came to know about the demand only upon receipt of notice. Revenue contended that communications were sent through email. On writ, the Court held that even if the Department’s plea was accepted that intimations and orders were served upon assessee by way of e-mail, it was against natural conduct that the assessee, having been visited with huge tax liability, would not take any remedy. Even if there was a huge pending demand against the assessee since 2013, it was difficult to believe that the Department would keep quiet and act only after 9 years. The notice was quashed and set aside.   (AY. 2011-12 to 2019-20)