https://www.taxtmi.com/article/detailed?id=1406 Administrative penalties require effective written notice and an opportunity to be heard; where a statute is silent the General Clauses Act deems service by properly addressed, prepaid registered post with acknowledgement to effect service. Reliance on ordinary post without proof of delivery may negate the required opportunity and permit challenge. Service in one matter cannot be assumed to effect service in another; authorities should use verifiable transmission methods to preserve procedural fairness. en-us Tue, 30 Aug 2011 06:22:08 +0530 Tue, 30 Aug 2011 06:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1406 Administrative penalties require effective written notice and an opportunity to be heard; where a statute is silent the General Clauses Act deems service by properly addressed, prepaid registered post with acknowledgement to effect service. Reliance on ordinary post without proof of delivery may negate the required opportunity and permit challenge. Service in one matter cannot be assumed to effect service in another; authorities should use verifiable transmission methods to preserve procedural fairness. Articles Other Topics Tue, 30 Aug 2011 06:22:08 +0530 https://www.taxtmi.com/article/detailed?id=1406