https://www.taxtmi.com/caselaws?id=371717 Where penalty proceedings depend on proper service of notice, an ex parte order is vulnerable if the record shows an alternative address and the authority does not take reasonable steps to effect service there as well. The analysis states that a postal endorsement of "closed" does not, by itself, justify proceeding ex parte where effective service remains doubtful. It also notes that if deemed service is to be relied on because the notice was allegedly manipulated, that basis must be recorded in the order itself; fresh reasons cannot later be added to sustain the ex parte action. The result discussed is that the penalty order was set aside and the matter remanded for fresh consideration. en-us Fri, 30 Nov 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371717 Where penalty proceedings depend on proper service of notice, an ex parte order is vulnerable if the record shows an alternative address and the authority does not take reasonable steps to effect service there as well. The analysis states that a postal endorsement of "closed" does not, by itself, justify proceeding ex parte where effective service remains doubtful. It also notes that if deemed service is to be relied on because the notice was allegedly manipulated, that basis must be recorded in the order itself; fresh reasons cannot later be added to sustain the ex parte action. The result discussed is that the penalty order was set aside and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371717