https://www.taxtmi.com/caselaws?id=291720 Where a statute preserves the company's liability for outstanding amounts after an undertaking vests in Government, the Commissioner must serve notice on the company before adjudicating the claim. The absence of such notice was treated as a defect going to the root of the proceeding and as a breach of natural justice. The adjudication was therefore void and unenforceable against both the company and the Government, and the refusal to grant relief was justified. en-us Wed, 08 Mar 2000 00:00:00 +0530 Mon, 23 Nov 2020 17:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291720 Where a statute preserves the company's liability for outstanding amounts after an undertaking vests in Government, the Commissioner must serve notice on the company before adjudicating the claim. The absence of such notice was treated as a defect going to the root of the proceeding and as a breach of natural justice. The adjudication was therefore void and unenforceable against both the company and the Government, and the refusal to grant relief was justified. Case-Laws Indian Laws Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291720