https://www.taxtmi.com/caselaws?id=403372 Service of pre-assessment notices and assessment orders must comply with the prescribed mode under the Telangana State Value Added Tax Rules, 2005; service by e-mail was not contemplated, and the record did not establish valid service for the relevant periods. Returned postal covers with endorsements such as "addressee left" showed that the notices and orders were not effectively served, depriving the assessee of an opportunity to object and participate. That failure caused prejudice and a breach of natural justice, so the assessment orders and consequential demand notice were liable to be set aside and could not be sustained. en-us Wed, 06 Jan 2021 00:00:00 +0530 Wed, 30 Oct 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403372 Service of pre-assessment notices and assessment orders must comply with the prescribed mode under the Telangana State Value Added Tax Rules, 2005; service by e-mail was not contemplated, and the record did not establish valid service for the relevant periods. Returned postal covers with endorsements such as "addressee left" showed that the notices and orders were not effectively served, depriving the assessee of an opportunity to object and participate. That failure caused prejudice and a breach of natural justice, so the assessment orders and consequential demand notice were liable to be set aside and could not be sustained. Case-Laws VAT / Sales Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403372