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    <title>2019 (1) TMI 124 - KERALA HIGH COURT</title>
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    <description>The High Court set aside the best judgment assessment order and remanded the matter for further proceedings. The Court found that the authorities failed to properly serve notice on the petitioner&#039;s correct address, violating principles of natural justice. Despite possessing accurate details, the authorities sent the notice to the wrong address, leading to the cancellation of the petitioner&#039;s registration. The Court directed the petitioner&#039;s representative to appear before the Commercial Tax Officer for proper proceedings in compliance with the law.</description>
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      <description>The High Court set aside the best judgment assessment order and remanded the matter for further proceedings. The Court found that the authorities failed to properly serve notice on the petitioner&#039;s correct address, violating principles of natural justice. Despite possessing accurate details, the authorities sent the notice to the wrong address, leading to the cancellation of the petitioner&#039;s registration. The Court directed the petitioner&#039;s representative to appear before the Commercial Tax Officer for proper proceedings in compliance with the law.</description>
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