https://www.taxtmi.com/caselaws?id=262906 Individual service of notice is a condition precedent before extending the reassessment period under the Punjab Value Added Tax Act and Rules. The prescribed modes of service are hand delivery, registered post, or e-mail, and a general website publication is not a valid substitute. Because no individual notice was served before the extension order, the statutory requirement of service and the opportunity of hearing were not met, rendering the extension order unsustainable and the reassessment proceedings without jurisdiction. en-us Tue, 20 Aug 2013 00:00:00 +0530 Tue, 17 Jan 2017 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262906 Individual service of notice is a condition precedent before extending the reassessment period under the Punjab Value Added Tax Act and Rules. The prescribed modes of service are hand delivery, registered post, or e-mail, and a general website publication is not a valid substitute. Because no individual notice was served before the extension order, the statutory requirement of service and the opportunity of hearing were not met, rendering the extension order unsustainable and the reassessment proceedings without jurisdiction. Case-Laws VAT and Sales Tax Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262906