https://www.taxtmi.com/caselaws?id=796359 Effective service of the material show-cause notice and assessment order is necessary to provide notice and a meaningful opportunity to respond. Where the assessee was unavailable at its principal place of business, the later notice could not be served, and the registered postal cover containing the assessment order was returned, the assessee did not receive either the notice preceding assessment or the assessment order. The resulting denial of notice and opportunity to respond violates principles of natural justice. Such an assessment must be set aside and remitted for fresh adjudication after due notice. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796359 Effective service of the material show-cause notice and assessment order is necessary to provide notice and a meaningful opportunity to respond. Where the assessee was unavailable at its principal place of business, the later notice could not be served, and the registered postal cover containing the assessment order was returned, the assessee did not receive either the notice preceding assessment or the assessment order. The resulting denial of notice and opportunity to respond violates principles of natural justice. Such an assessment must be set aside and remitted for fresh adjudication after due notice. Case-Laws VAT / Sales Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796359