https://www.taxtmi.com/caselaws?id=796191 Effective service of notice and a meaningful opportunity of hearing are required before completing an assessment. Where physical service could not be effected, registered post was returned, and affixture occurred at premises no longer occupied by the assessee, the assessment required reconsideration after adequate notice at the stated address. The assessment order was set aside and remitted for fresh assessment following effective service and hearing. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796191 Effective service of notice and a meaningful opportunity of hearing are required before completing an assessment. Where physical service could not be effected, registered post was returned, and affixture occurred at premises no longer occupied by the assessee, the assessment required reconsideration after adequate notice at the stated address. The assessment order was set aside and remitted for fresh assessment following effective service and hearing. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796191