https://www.taxtmi.com/caselaws?id=791880 Service by affixation is valid only after prescribed alternative modes have been found impracticable; service solely by affixation without establishing that condition invalidates the show cause notice and the demand founded on it. Recovery cannot commence before expiry of the statutory three-month payment period unless the proper officer records written reasons that an earlier recovery is necessary in the interest of revenue. Same-day recovery without recorded reasons is unlawful. The demand and recovery were quashed, restitution of the recovered amount was directed, and fresh proceedings in accordance with law remained permissible. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791880 Service by affixation is valid only after prescribed alternative modes have been found impracticable; service solely by affixation without establishing that condition invalidates the show cause notice and the demand founded on it. Recovery cannot commence before expiry of the statutory three-month payment period unless the proper officer records written reasons that an earlier recovery is necessary in the interest of revenue. Same-day recovery without recorded reasons is unlawful. The demand and recovery were quashed, restitution of the recovered amount was directed, and fresh proceedings in accordance with law remained permissible. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791880