https://www.taxtmi.com/caselaws?id=175842 Service by affixture under Rule 58 of the Andhra Pradesh General Sales Tax Rules was held impermissible unless the assessing authority first recorded satisfaction that the ordinary modes of service were impracticable. As the record showed no such satisfaction and did not establish proper service of the second show cause notice, the revisional action was found contrary to the prescribed service procedure and the requirement of a fair opportunity before adverse action. The revisional order was therefore invalid for breach of Rule 58 and natural justice and was set aside in favour of the assessee. en-us Mon, 09 Jul 2001 00:00:00 +0530 Mon, 07 Dec 2015 11:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175842 Service by affixture under Rule 58 of the Andhra Pradesh General Sales Tax Rules was held impermissible unless the assessing authority first recorded satisfaction that the ordinary modes of service were impracticable. As the record showed no such satisfaction and did not establish proper service of the second show cause notice, the revisional action was found contrary to the prescribed service procedure and the requirement of a fair opportunity before adverse action. The revisional order was therefore invalid for breach of Rule 58 and natural justice and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175842