https://www.taxtmi.com/caselaws?id=362302 Assessment proceedings were vitiated where notice was issued only to the business address of a firm that had already informed the department that it had discontinued business. In those circumstances, fresh notice should have been sent to the personal addresses of the petitioner and partners, which were available with the department, because mere service at the closed business address did not satisfy the requirement of fair notice. The Kerala HC held that the petitioner was denied a proper opportunity before the assessment order was passed, so the order was liable to be quashed for breach of natural justice. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362302 Assessment proceedings were vitiated where notice was issued only to the business address of a firm that had already informed the department that it had discontinued business. In those circumstances, fresh notice should have been sent to the personal addresses of the petitioner and partners, which were available with the department, because mere service at the closed business address did not satisfy the requirement of fair notice. The Kerala HC held that the petitioner was denied a proper opportunity before the assessment order was passed, so the order was liable to be quashed for breach of natural justice. Case-Laws VAT and Sales Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362302