https://www.taxtmi.com/caselaws?id=793255 Service of notice on a co-operative society was held improper where the notices were addressed in the personal name of the former President, who had already died, and postal return reflected that defect. On that basis, the challenge to the assessment and penalty orders was maintainable for want of due notice, and both orders were set aside. The matter was remanded for fresh assessment after proper notice and opportunity to the society, while the limitation objection was left open for the assessing authority to consider in the remanded proceedings. en-us Wed, 03 Dec 2025 00:00:00 +0530 Fri, 12 Jun 2026 08:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793255 Service of notice on a co-operative society was held improper where the notices were addressed in the personal name of the former President, who had already died, and postal return reflected that defect. On that basis, the challenge to the assessment and penalty orders was maintainable for want of due notice, and both orders were set aside. The matter was remanded for fresh assessment after proper notice and opportunity to the society, while the limitation objection was left open for the assessing authority to consider in the remanded proceedings. Case-Laws VAT / Sales Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793255