https://www.taxtmi.com/caselaws?id=160453 Reopening of deemed sales tax assessments requires the prescribed enquiry under section 9A(2) and rule 22AA, together with valid service of notice and a real opportunity to object. Sending show-cause notices to an old, non-existent address despite the updated address appearing in registration records constitutes non-service in law. The dealer therefore lacked notice and an opportunity of hearing, rendering the reopening process and consequential assessment notices invalid. Rule 22A did not cure the service defect, which went to the root of the proceedings. The objection concerning clubbing of causes of action did not justify dismissal at that stage. en-us Thu, 07 Sep 2000 00:00:00 +0530 Wed, 18 Dec 2013 15:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160453 Reopening of deemed sales tax assessments requires the prescribed enquiry under section 9A(2) and rule 22AA, together with valid service of notice and a real opportunity to object. Sending show-cause notices to an old, non-existent address despite the updated address appearing in registration records constitutes non-service in law. The dealer therefore lacked notice and an opportunity of hearing, rendering the reopening process and consequential assessment notices invalid. Rule 22A did not cure the service defect, which went to the root of the proceedings. The objection concerning clubbing of causes of action did not justify dismissal at that stage. Case-Laws VAT and Sales Tax Thu, 07 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160453