https://www.taxtmi.com/caselaws?id=412657 A reassessment order was found procedurally unfair because the notice was returned unserved and no effective intimation or hearing was afforded before the order was made, amounting to a breach of natural justice. On that defect, objections based on the availability of an appellate remedy and on delay and laches were rejected, particularly where the petitioner claimed no knowledge of the proceedings until recovery action began. The reassessment order and the consequential endorsement were quashed, and the matter was remitted to the authority for fresh consideration after giving the petitioner a sufficient opportunity to respond. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 23 Sep 2021 07:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412657 A reassessment order was found procedurally unfair because the notice was returned unserved and no effective intimation or hearing was afforded before the order was made, amounting to a breach of natural justice. On that defect, objections based on the availability of an appellate remedy and on delay and laches were rejected, particularly where the petitioner claimed no knowledge of the proceedings until recovery action began. The reassessment order and the consequential endorsement were quashed, and the matter was remitted to the authority for fresh consideration after giving the petitioner a sufficient opportunity to respond. Case-Laws VAT and Sales Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412657