https://www.taxtmi.com/caselaws?id=419650 Reassessment notice must be served at the taxpayer's correct correspondence address where the department's records have been updated, and service at an old address does not satisfy the statutory requirement. Here, the taxpayer had informed the authorities of the change of address, yet the notice was sent to the earlier address reflected no longer in use. The Court treated this as ineffective service of the pre-reassessment notice and a denial of a fair opportunity to respond, and the assessment orders were set aside for breach of natural justice. en-us Thu, 17 Feb 2022 00:00:00 +0530 Thu, 17 Mar 2022 08:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419650 Reassessment notice must be served at the taxpayer's correct correspondence address where the department's records have been updated, and service at an old address does not satisfy the statutory requirement. Here, the taxpayer had informed the authorities of the change of address, yet the notice was sent to the earlier address reflected no longer in use. The Court treated this as ineffective service of the pre-reassessment notice and a denial of a fair opportunity to respond, and the assessment orders were set aside for breach of natural justice. Case-Laws VAT and Sales Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419650