https://www.taxtmi.com/caselaws?id=757566 An assessment order based on a show-cause notice was unsustainable where the dealer was not given a fair and effective opportunity to respond. The record indicated that the notice was dispatched only after the response period had already begun, and no reliable material proved service by e-mail or compliance with the prescribed mode of service. Because the defect went to the root of the assessment process, the court treated it as a denial of natural justice, set aside the assessment order, and remanded the matter for fresh assessment after due notice and opportunity. en-us Wed, 07 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757566 An assessment order based on a show-cause notice was unsustainable where the dealer was not given a fair and effective opportunity to respond. The record indicated that the notice was dispatched only after the response period had already begun, and no reliable material proved service by e-mail or compliance with the prescribed mode of service. Because the defect went to the root of the assessment process, the court treated it as a denial of natural justice, set aside the assessment order, and remanded the matter for fresh assessment after due notice and opportunity. Case-Laws VAT and Sales Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757566