https://www.taxtmi.com/caselaws?id=413279 Assessment orders cannot be sustained where pre-order notices were not validly served under the applicable sales tax procedure. The HC found that the initial notice had returned unserved and no affixture was made at the dealer's last known place of business or residence as required by Rule 52(1)(d) of the Tamil Nadu General Sales Tax Rules, 1959, rendering the order-making process procedurally infirm. The merits of the assessments were not examined. The impugned orders were set aside and the matter was directed to be recommenced afresh in accordance with the prescribed procedure. en-us Wed, 15 Sep 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413279 Assessment orders cannot be sustained where pre-order notices were not validly served under the applicable sales tax procedure. The HC found that the initial notice had returned unserved and no affixture was made at the dealer's last known place of business or residence as required by Rule 52(1)(d) of the Tamil Nadu General Sales Tax Rules, 1959, rendering the order-making process procedurally infirm. The merits of the assessments were not examined. The impugned orders were set aside and the matter was directed to be recommenced afresh in accordance with the prescribed procedure. Case-Laws VAT and Sales Tax Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413279