https://www.taxtmi.com/caselaws?id=418153 Conclusive proof of service is required where a revisional order depends on pre-revisional notices under Rule 19(1)(a) of the Tamil Nadu Value Added Tax Rules, 2007. The court noted that the record did not contain the prescribed endorsement by the person delivering the notice, and the alleged acknowledgment was insufficient to establish valid service. As a result, the statutory requirement of a reasonable opportunity to show cause under the proviso to Section 27(1) and Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 was not met, and the revisional orders were set aside for fresh consideration after notice and response. en-us Wed, 01 Dec 2021 00:00:00 +0530 Thu, 10 Feb 2022 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418153 Conclusive proof of service is required where a revisional order depends on pre-revisional notices under Rule 19(1)(a) of the Tamil Nadu Value Added Tax Rules, 2007. The court noted that the record did not contain the prescribed endorsement by the person delivering the notice, and the alleged acknowledgment was insufficient to establish valid service. As a result, the statutory requirement of a reasonable opportunity to show cause under the proviso to Section 27(1) and Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 was not met, and the revisional orders were set aside for fresh consideration after notice and response. Case-Laws VAT and Sales Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418153