https://www.taxtmi.com/caselaws?id=327023 Prior notice and an opportunity before extending the assessment period under the Punjab Value Added Tax regime required service of an individual notice; a general notice uploaded on the departmental website was insufficient under Rule 86. The HC followed its earlier view that website publication does not satisfy the statutory mode of notice, and held that individual notice is a sine qua non for invoking the proviso to Section 29(4). Because no such notice was served, the extension of limitation was invalid and the assessment order founded on that extension could not stand, and was liable to be set aside. en-us Tue, 01 Mar 2016 00:00:00 +0530 Mon, 25 Apr 2016 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327023 Prior notice and an opportunity before extending the assessment period under the Punjab Value Added Tax regime required service of an individual notice; a general notice uploaded on the departmental website was insufficient under Rule 86. The HC followed its earlier view that website publication does not satisfy the statutory mode of notice, and held that individual notice is a sine qua non for invoking the proviso to Section 29(4). Because no such notice was served, the extension of limitation was invalid and the assessment order founded on that extension could not stand, and was liable to be set aside. Case-Laws VAT and Sales Tax Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327023