https://www.taxtmi.com/caselaws?id=416730 Service of notice during Covid-19 lockdown restrictions was not treated as an effective opportunity of hearing where the notice was delivered to a security guard at the taxpayer's office while staff were working from home and the area was under containment measures. The court held that, in those extraordinary circumstances, the taxpayer was denied a real chance to produce documents and be heard, so the assessment was set aside and a fresh opportunity of hearing was directed before reassessment. en-us Mon, 22 Nov 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416730 Service of notice during Covid-19 lockdown restrictions was not treated as an effective opportunity of hearing where the notice was delivered to a security guard at the taxpayer's office while staff were working from home and the area was under containment measures. The court held that, in those extraordinary circumstances, the taxpayer was denied a real chance to produce documents and be heard, so the assessment was set aside and a fresh opportunity of hearing was directed before reassessment. Case-Laws VAT and Sales Tax Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416730