https://www.taxtmi.com/caselaws?id=341860 Delayed service of a notice can vitiate an assessment where the assessee is thereby denied a real opportunity to object and be heard. Here, the notice was served after the fixed hearing date, so the finding that no objections were filed or that the assessee failed to attend could not stand. The defect was held to strike at the root of fair procedure, and the assessment order was set aside. The matter was remitted for fresh assessment after granting due hearing and considering the petitioner's objections. en-us Thu, 23 Mar 2017 00:00:00 +0530 Tue, 25 Dec 2018 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341860 Delayed service of a notice can vitiate an assessment where the assessee is thereby denied a real opportunity to object and be heard. Here, the notice was served after the fixed hearing date, so the finding that no objections were filed or that the assessee failed to attend could not stand. The defect was held to strike at the root of fair procedure, and the assessment order was set aside. The matter was remitted for fresh assessment after granting due hearing and considering the petitioner's objections. Case-Laws VAT and Sales Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341860