https://www.taxtmi.com/caselaws?id=371014 Statutory notice served by registered post was treated as sufficient, and no breach of Rule 19 of the Tamil Nadu Value Added Tax Rules, 2007 or natural justice was found on the service challenge. However, in exceptional factual circumstances, including closure of business and serious family difficulties, the Court held that the assessee should be given an effective opportunity to object and to seek reconsideration of the assessment on merits. The assessment order was therefore treated as a show cause notice, with personal hearing and fresh adjudication directed. en-us Thu, 01 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371014 Statutory notice served by registered post was treated as sufficient, and no breach of Rule 19 of the Tamil Nadu Value Added Tax Rules, 2007 or natural justice was found on the service challenge. However, in exceptional factual circumstances, including closure of business and serious family difficulties, the Court held that the assessee should be given an effective opportunity to object and to seek reconsideration of the assessment on merits. The assessment order was therefore treated as a show cause notice, with personal hearing and fresh adjudication directed. Case-Laws VAT and Sales Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371014