https://www.taxtmi.com/caselaws?id=157417 Coercive recovery by seizure of goods and attachment of a shop under the Rajasthan Sales Tax Act, 1954 could not be sustained without valid service of the assessment order and demand notice on the assessee. Service on a surety was not valid service on the taxpayer, and the record did not show proper acknowledgment of receipt of the demand notice. The Court also noted inconsistency in how the authorities treated payment made by the landlord and in the subsequent proceedings, which undermined the legality of the recovery steps. The attachment and seizure were therefore held illegal for want of lawful service of the foundational notice and assessment material. en-us Mon, 04 Apr 1994 00:00:00 +0530 Sat, 05 Oct 2013 14:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157417 Coercive recovery by seizure of goods and attachment of a shop under the Rajasthan Sales Tax Act, 1954 could not be sustained without valid service of the assessment order and demand notice on the assessee. Service on a surety was not valid service on the taxpayer, and the record did not show proper acknowledgment of receipt of the demand notice. The Court also noted inconsistency in how the authorities treated payment made by the landlord and in the subsequent proceedings, which undermined the legality of the recovery steps. The attachment and seizure were therefore held illegal for want of lawful service of the foundational notice and assessment material. Case-Laws VAT and Sales Tax Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157417