https://www.taxtmi.com/caselaws?id=358777 Valid service of notice under Rule 87(1) is a jurisdictional prerequisite for review proceedings under Section 25 of the Maharashtra Value Added Tax Act, 2002. The court held that substituted service must be resorted to only after the prescribed satisfaction that ordinary service has failed, and the record did not establish that requirement. Mere participation by the dealer in the review proceedings did not cure the defect or amount to waiver. The review order cancelling registration from inception was therefore invalid for want of proper notice, and the challenge to the Tribunal's order failed. en-us Tue, 10 Apr 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358777 Valid service of notice under Rule 87(1) is a jurisdictional prerequisite for review proceedings under Section 25 of the Maharashtra Value Added Tax Act, 2002. The court held that substituted service must be resorted to only after the prescribed satisfaction that ordinary service has failed, and the record did not establish that requirement. Mere participation by the dealer in the review proceedings did not cure the defect or amount to waiver. The review order cancelling registration from inception was therefore invalid for want of proper notice, and the challenge to the Tribunal's order failed. Case-Laws VAT and Sales Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358777