https://www.taxtmi.com/caselaws?id=362577 Reassessment under the Karnataka Value Added Tax Act was set aside because the notice was returned unserved and the record did not show effective service at the business or residential address, nor any opportunity to produce books of account or be heard before completion of the reassessment. Non-compliance with the service requirement under Section 39(1) and the procedure under Rule 176 amounted to breach of natural justice. The reassessment order and consequential demand notice were quashed, and the matter was remanded for fresh consideration after granting a hearing. en-us Wed, 13 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362577 Reassessment under the Karnataka Value Added Tax Act was set aside because the notice was returned unserved and the record did not show effective service at the business or residential address, nor any opportunity to produce books of account or be heard before completion of the reassessment. Non-compliance with the service requirement under Section 39(1) and the procedure under Rule 176 amounted to breach of natural justice. The reassessment order and consequential demand notice were quashed, and the matter was remanded for fresh consideration after granting a hearing. Case-Laws VAT and Sales Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362577