COMMNR. OF SALES TAX, M.P. vs M/S. SUBHASH & COMPANY

The Supreme Court held that the service of notice under Section 19(1) of the M.P. General Sales Tax Act, 1958, was valid as it was conducted at the address provided in the registration certificate, despite the respondent's claim of non-receipt. The Court emphasized that the principles of natural justice were not violated as the respondent failed to update his address as mandated by Section 32 of the Act. The Court upheld the re-assessment orders and dismissed the writ petition, affirming the legality of the proceedings.