https://www.taxtmi.com/caselaws?id=160243 Rule 52 of the Tamil Nadu General Sales Tax Rules required a mandatory hierarchy for service of pre-assessment notice: where the dealer's address was known, service by registered post had to be attempted before resorting to affixture. Because no registered-post attempt was made and the notice was merely affixed after the shop was found closed, service was invalid. As the notice was not properly served, the assessee was denied a real opportunity to file objections, and the assessment founded on that defective service was unsustainable. The assessment was annulled and the matter was directed to proceed afresh after proper service and an opportunity to object. en-us Wed, 23 Dec 1998 00:00:00 +0530 Thu, 12 Dec 2013 17:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160243 Rule 52 of the Tamil Nadu General Sales Tax Rules required a mandatory hierarchy for service of pre-assessment notice: where the dealer's address was known, service by registered post had to be attempted before resorting to affixture. Because no registered-post attempt was made and the notice was merely affixed after the shop was found closed, service was invalid. As the notice was not properly served, the assessee was denied a real opportunity to file objections, and the assessment founded on that defective service was unsustainable. The assessment was annulled and the matter was directed to proceed afresh after proper service and an opportunity to object. Case-Laws VAT and Sales Tax Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160243