https://www.taxtmi.com/caselaws?id=394560 An assessment based on alleged non-response to a notice cannot be sustained unless due service of the notice is proved. Here, the authority failed to produce acknowledgment or returned postal cover for the later notice, so service was not established and the assessment was held vitiated for breach of natural justice. The assessment order was therefore set aside and the matter remitted for fresh consideration, with the petitioner to be given an opportunity to file objections and documents. The exemption claim was left open for determination afresh by the Assessing Officer in accordance with law. en-us Tue, 26 Nov 2019 00:00:00 +0530 Fri, 17 Apr 2020 12:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394560 An assessment based on alleged non-response to a notice cannot be sustained unless due service of the notice is proved. Here, the authority failed to produce acknowledgment or returned postal cover for the later notice, so service was not established and the assessment was held vitiated for breach of natural justice. The assessment order was therefore set aside and the matter remitted for fresh consideration, with the petitioner to be given an opportunity to file objections and documents. The exemption claim was left open for determination afresh by the Assessing Officer in accordance with law. Case-Laws VAT and Sales Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394560