https://www.taxtmi.com/caselaws?id=181779 Where the Punjab VAT Act required individual notice as a condition precedent for invoking assessment power under Section 29(4), a general notice published only on the department's website was insufficient. The assessments were also completed beyond the three-year period prescribed under that provision, and the absence of individual service rendered the assessment procedure defective. The Punjab & Haryana HC held that substituted publication did not satisfy the mandatory notice requirement, so the notices and resulting assessment orders were invalid and void. The impugned assessment proceedings could not be sustained. en-us Mon, 27 Apr 2015 00:00:00 +0530 Mon, 25 Apr 2016 10:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181779 Where the Punjab VAT Act required individual notice as a condition precedent for invoking assessment power under Section 29(4), a general notice published only on the department's website was insufficient. The assessments were also completed beyond the three-year period prescribed under that provision, and the absence of individual service rendered the assessment procedure defective. The Punjab & Haryana HC held that substituted publication did not satisfy the mandatory notice requirement, so the notices and resulting assessment orders were invalid and void. The impugned assessment proceedings could not be sustained. Case-Laws VAT and Sales Tax Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181779