https://www.taxtmi.com/caselaws?id=139052 Service of notice must comply with the prescribed mode before tax liability can be fastened, and affixation cannot be used at the outset when the authority knows the assessee's correct location or that the named firm has ceased to exist. The text further notes that an ex parte assessment made without proper notice and hearing, followed by an unauthorised alteration of the assessment order to add the petitioner's name, is contrary to the service rules and basic fairness. On that basis, the assessment order and notice of demand were treated as without authority of law and liable to be quashed, with further proceedings restrained. en-us Wed, 12 Aug 1964 00:00:00 +0530 Wed, 17 Apr 2013 18:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139052 Service of notice must comply with the prescribed mode before tax liability can be fastened, and affixation cannot be used at the outset when the authority knows the assessee's correct location or that the named firm has ceased to exist. The text further notes that an ex parte assessment made without proper notice and hearing, followed by an unauthorised alteration of the assessment order to add the petitioner's name, is contrary to the service rules and basic fairness. On that basis, the assessment order and notice of demand were treated as without authority of law and liable to be quashed, with further proceedings restrained. Case-Laws VAT and Sales Tax Wed, 12 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139052