https://www.taxtmi.com/caselaws?id=789911 Assessment completed without effective service of notice or a real opportunity of hearing is unsustainable for breach of natural justice. The court found that the postal notice was returned unserved and the alleged e-mail communication did not establish valid service, so the petitioner was not properly notified before the assessment order or thereafter. On that basis, the assessment order and consequential recovery proceedings were set aside, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to be heard. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789911 Assessment completed without effective service of notice or a real opportunity of hearing is unsustainable for breach of natural justice. The court found that the postal notice was returned unserved and the alleged e-mail communication did not establish valid service, so the petitioner was not properly notified before the assessment order or thereafter. On that basis, the assessment order and consequential recovery proceedings were set aside, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to be heard. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789911