https://www.taxtmi.com/caselaws?id=385872 An assessment under Section 25 of the Kerala Value Added Tax Act was set aside because proper notice and service of the assessment order were not established. The Court accepted that the covers sent to the taxpayer were returned with an endorsement that the door was locked, and held that recovery steps could not proceed without effective communication of the order. The assessment was therefore treated as contrary to Section 25 and violative of natural justice, while the merits of the assessment were left unexamined. The matter was restored for fresh completion of assessment after notice. en-us Mon, 19 Aug 2019 00:00:00 +0530 Mon, 16 Sep 2019 11:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385872 An assessment under Section 25 of the Kerala Value Added Tax Act was set aside because proper notice and service of the assessment order were not established. The Court accepted that the covers sent to the taxpayer were returned with an endorsement that the door was locked, and held that recovery steps could not proceed without effective communication of the order. The assessment was therefore treated as contrary to Section 25 and violative of natural justice, while the merits of the assessment were left unexamined. The matter was restored for fresh completion of assessment after notice. Case-Laws VAT and Sales Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385872