https://www.taxtmi.com/caselaws?id=423648 Service of the Section 138 demand notice was upheld where the notice bore the correct name and address of the company and the postal track report showed delivery. A mistake in the postal receipt was treated as non-determinative because the receipt evidenced dispatch only, not actual service. The presumption of service under Section 27 of the General Clauses Act applied, and the accused failed to rebut it. Once service on the company was established, separate service on the director was unnecessary for maintaining the complaint, and the acquittal was set aside. en-us Thu, 09 Jun 2022 00:00:00 +0530 Sat, 11 Jun 2022 08:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423648 Service of the Section 138 demand notice was upheld where the notice bore the correct name and address of the company and the postal track report showed delivery. A mistake in the postal receipt was treated as non-determinative because the receipt evidenced dispatch only, not actual service. The presumption of service under Section 27 of the General Clauses Act applied, and the accused failed to rebut it. Once service on the company was established, separate service on the director was unnecessary for maintaining the complaint, and the acquittal was set aside. Case-Laws Indian Laws Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423648