https://www.taxtmi.com/caselaws?id=414329 Service of a VAT assessment order had to be proved in the manner prescribed by Rule 64 before recovery could proceed under the Revenue Recovery Act. For 2005-06 to 2008-09, service on the company through its director was established, the demand had crystallised, and recovery was permissible. For 2009-10 and 2010-11, the respondents failed to show when, how, or on whom the assessment orders were served; mere assertion of service was insufficient, so attachment and recovery founded on those demands were invalid. The principle stated is that a tax liability cannot be enforced through recovery proceedings unless the assessment creating it has been duly communicated. en-us Tue, 28 Sep 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414329 Service of a VAT assessment order had to be proved in the manner prescribed by Rule 64 before recovery could proceed under the Revenue Recovery Act. For 2005-06 to 2008-09, service on the company through its director was established, the demand had crystallised, and recovery was permissible. For 2009-10 and 2010-11, the respondents failed to show when, how, or on whom the assessment orders were served; mere assertion of service was insufficient, so attachment and recovery founded on those demands were invalid. The principle stated is that a tax liability cannot be enforced through recovery proceedings unless the assessment creating it has been duly communicated. Case-Laws VAT and Sales Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414329