https://www.taxtmi.com/caselaws?id=793254 Recovery under the A.P. VAT regime cannot be sustained unless the foundational assessment notices and assessment orders are shown to have been duly served on the assessee. The record did not prove service of either the show-cause notices or the assessment orders; asserted service by affixture was unsupported, and mere return of unserved registered notices was insufficient. On that basis, the bank attachment and withdrawal from the assessee's account were set aside because recovery action based on unserved orders was invalid, while the Revenue's right to proceed lawfully after due service remained intact. en-us Wed, 12 Nov 2025 00:00:00 +0530 Fri, 12 Jun 2026 08:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793254 Recovery under the A.P. VAT regime cannot be sustained unless the foundational assessment notices and assessment orders are shown to have been duly served on the assessee. The record did not prove service of either the show-cause notices or the assessment orders; asserted service by affixture was unsupported, and mere return of unserved registered notices was insufficient. On that basis, the bank attachment and withdrawal from the assessee's account were set aside because recovery action based on unserved orders was invalid, while the Revenue's right to proceed lawfully after due service remained intact. Case-Laws VAT / Sales Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793254