https://www.taxtmi.com/caselaws?id=380073 An assessment was challenged for alleged defective service of show-cause and subsequent notices, with notices sent to an old address despite a change-of-address intimation. The court treated the decisive issue as denial of an effective opportunity to object rather than finally determining the service defect, and held that fairness required restoration of the matter to the assessing authority. The assessment order was set aside and the case was remanded for fresh adjudication after inviting objections and granting a personal hearing. en-us Tue, 26 Mar 2019 00:00:00 +0530 Tue, 14 May 2019 07:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380073 An assessment was challenged for alleged defective service of show-cause and subsequent notices, with notices sent to an old address despite a change-of-address intimation. The court treated the decisive issue as denial of an effective opportunity to object rather than finally determining the service defect, and held that fairness required restoration of the matter to the assessing authority. The assessment order was set aside and the case was remanded for fresh adjudication after inviting objections and granting a personal hearing. Case-Laws VAT and Sales Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380073