https://www.taxtmi.com/caselaws?id=169066 Proper service of notice is mandatory before assessment, and notices must comply with the prescribed mode of service, including personal service, service at the usual or last known address, or registered post to the proper address. Where the record shows inconsistent notice and order addresses and no compliance with the service endorsements, the assessee is denied a fair opportunity to respond and the assessment becomes unsustainable. Penalty and interest that arise from the defective assessment also fall with it. Fresh assessment proceedings may be initiated in accordance with law, and the assessee may raise limitation objections in those proceedings. en-us Fri, 02 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169066 Proper service of notice is mandatory before assessment, and notices must comply with the prescribed mode of service, including personal service, service at the usual or last known address, or registered post to the proper address. Where the record shows inconsistent notice and order addresses and no compliance with the service endorsements, the assessee is denied a fair opportunity to respond and the assessment becomes unsustainable. Penalty and interest that arise from the defective assessment also fall with it. Fresh assessment proceedings may be initiated in accordance with law, and the assessee may raise limitation objections in those proceedings. Case-Laws VAT and Sales Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169066