https://www.taxtmi.com/caselaws?id=432890 Valid service of the show cause notice is essential before revisional or assessment action can be sustained. Where the petitioner had filed closure intimation in the prescribed form and registration stood cancelled on that basis, service by RPAD and affixture at the last known address was not accepted as valid, and alleged e-mail service was rejected for want of supporting material. The revisional order and consequential assessment were therefore set aside for violation of natural justice, and the matter was remitted for fresh consideration after giving the petitioner an opportunity to file objections and evidence. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 06:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432890 Valid service of the show cause notice is essential before revisional or assessment action can be sustained. Where the petitioner had filed closure intimation in the prescribed form and registration stood cancelled on that basis, service by RPAD and affixture at the last known address was not accepted as valid, and alleged e-mail service was rejected for want of supporting material. The revisional order and consequential assessment were therefore set aside for violation of natural justice, and the matter was remitted for fresh consideration after giving the petitioner an opportunity to file objections and evidence. Case-Laws VAT and Sales Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432890