https://www.taxtmi.com/caselaws?id=163959 Where the statutory or administrative procedure required a pre-assessment notice, failure to issue that notice, together with non-compliance with Circular No. 17 of 2007 on approval and signature requirements, rendered the assessment unsustainable. The assessment was completed without notice, and the assessment order was signed only by one person, which was treated as a breach of the circular. On that basis, the assessment and demand were quashed and the matter was remitted for fresh action in accordance with law. en-us Tue, 20 Jan 2009 00:00:00 +0530 Tue, 15 Apr 2014 12:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163959 Where the statutory or administrative procedure required a pre-assessment notice, failure to issue that notice, together with non-compliance with Circular No. 17 of 2007 on approval and signature requirements, rendered the assessment unsustainable. The assessment was completed without notice, and the assessment order was signed only by one person, which was treated as a breach of the circular. On that basis, the assessment and demand were quashed and the matter was remitted for fresh action in accordance with law. Case-Laws VAT and Sales Tax Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163959