https://www.taxtmi.com/caselaws?id=417885 Service of notice was held not to be duly proved where the alleged refusal by the assessee's authorised representative was supported only by a process-server report and not by the mandatory statutory safeguards. The court held that refusal of service must be established in the prescribed manner, including verification on oath and further inquiry where required, and that the department could not cure the defect by later affidavits or explanations. As the foundation for the ex parte assessment was defective, the assessment and allied appellate orders were set aside. en-us Tue, 21 Dec 2021 00:00:00 +0530 Fri, 04 Feb 2022 06:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417885 Service of notice was held not to be duly proved where the alleged refusal by the assessee's authorised representative was supported only by a process-server report and not by the mandatory statutory safeguards. The court held that refusal of service must be established in the prescribed manner, including verification on oath and further inquiry where required, and that the department could not cure the defect by later affidavits or explanations. As the foundation for the ex parte assessment was defective, the assessment and allied appellate orders were set aside. Case-Laws VAT and Sales Tax Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417885