https://www.taxtmi.com/caselaws?id=419707 An appeal could not be rejected for non-production of the original demand notice where service of that notice was not proved. The court noted that the assessment order had been returned with an endorsement that the petitioner was not known, and there was no reliable proof of service of either the demand notice or a certified copy. In that situation, the omission to produce the original demand notice was not a curable defect attributable to the petitioner. The petitioner was therefore entitled to obtain a certified copy of the demand notice, and the appeal had to be restored and heard on merits. en-us Mon, 21 Feb 2022 00:00:00 +0530 Fri, 18 Mar 2022 22:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419707 An appeal could not be rejected for non-production of the original demand notice where service of that notice was not proved. The court noted that the assessment order had been returned with an endorsement that the petitioner was not known, and there was no reliable proof of service of either the demand notice or a certified copy. In that situation, the omission to produce the original demand notice was not a curable defect attributable to the petitioner. The petitioner was therefore entitled to obtain a certified copy of the demand notice, and the appeal had to be restored and heard on merits. Case-Laws VAT and Sales Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419707