Supreme Court quashes administrative court decision due to improper service of summons violating procedural law.

The Supreme Court quashed the lower administrative court's decision rejecting a taxpayer's appeal. The taxpayer argued that a summons to correct formal defects was invalidly served via postal deposit without proper notification, violating procedural rules. The court ruled that the lack of evidence proving the statutory notice was posted or delivered to an adult resident meant the service was ineffective, thereby violating the right to a court.