https://www.taxtmi.com/caselaws?id=159294 Service of a pre-assessment show cause notice must comply with the specific modes prescribed under Rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957. Service on an auditor is not valid merely because the Act permits representation by certain persons in proceedings; authority to appear does not by itself include authority to receive notice. In the absence of material showing that the auditor was authorised to accept notice for the dealer, the notice was ineffective and the assessment based on it could not stand. Fresh notice could be issued and proceedings continued according to law. en-us Mon, 08 Jul 1996 00:00:00 +0530 Tue, 19 Nov 2013 18:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159294 Service of a pre-assessment show cause notice must comply with the specific modes prescribed under Rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957. Service on an auditor is not valid merely because the Act permits representation by certain persons in proceedings; authority to appear does not by itself include authority to receive notice. In the absence of material showing that the auditor was authorised to accept notice for the dealer, the notice was ineffective and the assessment based on it could not stand. Fresh notice could be issued and proceedings continued according to law. Case-Laws VAT and Sales Tax Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159294