https://www.taxtmi.com/caselaws?id=344518 The Kerala High Court considered a challenge to assessment orders based on alleged non-service of pre-assessment notices after business closure and cancellation of registration. It held that the plea of non-service was not acceptable where notice had been sent to the managing partner's residential address and returned unclaimed, and mere email intimation of closure did not displace the prescribed notice procedure. The court upheld the assessment orders and declined interference, while leaving the appellant free to pursue statutory remedies on liability quantification and related issues. en-us Tue, 04 Apr 2017 00:00:00 +0530 Tue, 20 Jun 2017 08:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344518 The Kerala High Court considered a challenge to assessment orders based on alleged non-service of pre-assessment notices after business closure and cancellation of registration. It held that the plea of non-service was not acceptable where notice had been sent to the managing partner's residential address and returned unclaimed, and mere email intimation of closure did not displace the prescribed notice procedure. The court upheld the assessment orders and declined interference, while leaving the appellant free to pursue statutory remedies on liability quantification and related issues. Case-Laws VAT and Sales Tax Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344518