https://www.taxtmi.com/caselaws?id=258068 Penalty proceedings based on alleged service of notices at factory premises were found unsustainable where the unit had been taken over by a Receiver and later handed to a Bank. The Tribunal failed to examine whether notice was actually served on the assessee or the Receiver, and did not consider the legal effect of the Receiver's possession. It also omitted to address the assessee's objections on the taxability of molasses and the earlier decisions relied upon. The order was therefore set aside and the matter remitted for fresh consideration after adequate notice. en-us Fri, 14 Nov 2014 00:00:00 +0530 Mon, 30 Mar 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258068 Penalty proceedings based on alleged service of notices at factory premises were found unsustainable where the unit had been taken over by a Receiver and later handed to a Bank. The Tribunal failed to examine whether notice was actually served on the assessee or the Receiver, and did not consider the legal effect of the Receiver's possession. It also omitted to address the assessee's objections on the taxability of molasses and the earlier decisions relied upon. The order was therefore set aside and the matter remitted for fresh consideration after adequate notice. Case-Laws VAT and Sales Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258068