https://www.taxtmi.com/caselaws?id=128645 Reassessment notices under the amended section 19 of the Madhya Pradesh General Sales Tax Act were held invalid because the prescribed Form XVI still reflected the unamended wording and did not disclose the factual basis and reasons for alleged escapement. The Court held that, although the amendment broadened the grounds for reopening assessment, notice to the dealer remained a condition precedent and had to give a meaningful opportunity to object. Proceedings founded on a notice in an inconsistent form were therefore without jurisdiction, and the availability of appeal or revision did not cure the patent defect. en-us Sat, 07 Apr 1962 00:00:00 +0530 Tue, 09 Apr 2013 15:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128645 Reassessment notices under the amended section 19 of the Madhya Pradesh General Sales Tax Act were held invalid because the prescribed Form XVI still reflected the unamended wording and did not disclose the factual basis and reasons for alleged escapement. The Court held that, although the amendment broadened the grounds for reopening assessment, notice to the dealer remained a condition precedent and had to give a meaningful opportunity to object. Proceedings founded on a notice in an inconsistent form were therefore without jurisdiction, and the availability of appeal or revision did not cure the patent defect. Case-Laws VAT and Sales Tax Sat, 07 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128645