https://www.taxtmi.com/caselaws?id=164046 Service of notice under section 21 is a jurisdictional precondition to valid proceedings, and compliance with rule 77 is mandatory. Where personal service through the process server failed, affixation was used without recorded reasons, and the registered notice was received by a brother-in-law without proof of authority to accept service, the requirements of rule 77(4) were not met. The notice was therefore not validly served and the proceedings initiated under section 21 were illegal and set aside in favour of the assessee. en-us Mon, 11 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164046 Service of notice under section 21 is a jurisdictional precondition to valid proceedings, and compliance with rule 77 is mandatory. Where personal service through the process server failed, affixation was used without recorded reasons, and the registered notice was received by a brother-in-law without proof of authority to accept service, the requirements of rule 77(4) were not met. The notice was therefore not validly served and the proceedings initiated under section 21 were illegal and set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164046