https://www.taxtmi.com/caselaws?id=149787 The court dismissed the revision case challenging a sales tax assessment order, highlighting that the notice was improperly issued and served to an individual proprietor instead of the firm. Emphasizing the importance of correct notice service, the court deemed the assessment order illegal and unenforceable against the firm. Citing legal precedents, the court concluded that proceedings were vitiated due to improper notice, directing the department to pay costs to the respondent. The judgment underscores the necessity of accurate notice issuance and service in tax assessments for validity and enforceability. en-us Mon, 01 Sep 1969 00:00:00 +0530 Fri, 03 May 2013 15:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149787 The court dismissed the revision case challenging a sales tax assessment order, highlighting that the notice was improperly issued and served to an individual proprietor instead of the firm. Emphasizing the importance of correct notice service, the court deemed the assessment order illegal and unenforceable against the firm. Citing legal precedents, the court concluded that proceedings were vitiated due to improper notice, directing the department to pay costs to the respondent. The judgment underscores the necessity of accurate notice issuance and service in tax assessments for validity and enforceability. Case-Laws VAT and Sales Tax Mon, 01 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149787