https://www.taxtmi.com/caselaws?id=366457 Penalty proceedings were held unsustainable because they were initiated after the statutory limitation period had expired and the record did not establish valid service of the adjudication notice. The purported substituted service by affixture failed to satisfy the mandatory requirements for such service, and jurisdiction was assumed without proof of due notice to the appellant. The proceedings were therefore contrary to natural justice, and the penalty order was set aside. en-us Fri, 31 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366457 Penalty proceedings were held unsustainable because they were initiated after the statutory limitation period had expired and the record did not establish valid service of the adjudication notice. The purported substituted service by affixture failed to satisfy the mandatory requirements for such service, and jurisdiction was assumed without proof of due notice to the appellant. The proceedings were therefore contrary to natural justice, and the penalty order was set aside. Case-Laws FEMA Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366457