https://www.taxtmi.com/caselaws?id=314210 Where an assessee shows defective service of the pre-assessment notice and a serious breach of prescribed service procedure, the writ court may intervene even if the statutory appeal was filed beyond the condonable period. The court held that service on an unauthorised person could not amount to valid notice and that failure to ensure proper notice and hearing amounted to violation of natural justice. Because the assessment was procedurally infirm, it was remitted for fresh consideration so the assessee could place material in support of the claimed exemption, and the consequential garnishee notice was set aside. en-us Fri, 12 May 2023 00:00:00 +0530 Fri, 24 May 2024 20:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314210 Where an assessee shows defective service of the pre-assessment notice and a serious breach of prescribed service procedure, the writ court may intervene even if the statutory appeal was filed beyond the condonable period. The court held that service on an unauthorised person could not amount to valid notice and that failure to ensure proper notice and hearing amounted to violation of natural justice. Because the assessment was procedurally infirm, it was remitted for fresh consideration so the assessee could place material in support of the claimed exemption, and the consequential garnishee notice was set aside. Case-Laws VAT and Sales Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314210