https://www.taxtmi.com/caselaws?id=372959 Failure to serve effective notice before a best judgment assessment can invalidate the proceedings where the assessee's available registration details are already on record. The court noted that the department's notice was returned with an endorsement of non-existence of the firm, yet the assessee had furnished address particulars in Form No. I under Rule 17(7) of the Kerala Value Added Tax Rules. Since the authorities had those details, they were expected to verify and use them before proceeding, particularly because the assessment could have penal consequences. The proceedings were set aside for breach of natural justice and remanded for fresh consideration after the assessee's representative appeared. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 04 Jan 2019 06:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372959 Failure to serve effective notice before a best judgment assessment can invalidate the proceedings where the assessee's available registration details are already on record. The court noted that the department's notice was returned with an endorsement of non-existence of the firm, yet the assessee had furnished address particulars in Form No. I under Rule 17(7) of the Kerala Value Added Tax Rules. Since the authorities had those details, they were expected to verify and use them before proceeding, particularly because the assessment could have penal consequences. The proceedings were set aside for breach of natural justice and remanded for fresh consideration after the assessee's representative appeared. Case-Laws VAT and Sales Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372959