https://www.taxtmi.com/caselaws?id=145222 Service of the notice required before reopening a completed assessment under section 14(4) of the Andhra Pradesh General Sales Tax Act was essential, because service gave the dealer the opportunity to respond before reassessment for escaped turnover. Where no such notice had been served, the reassessment was treated as a jurisdictional defect and not a valid assessment under the Act. The prohibition on challenging assessments did not protect the prosecution when the statutory precondition for reopening had not been complied with. The accused could therefore rely on the invalid reassessment as a defence to prosecution for failure to pay the assessed tax under section 30(1)(a). en-us Sat, 20 Aug 1966 00:00:00 +0530 Tue, 23 Apr 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145222 Service of the notice required before reopening a completed assessment under section 14(4) of the Andhra Pradesh General Sales Tax Act was essential, because service gave the dealer the opportunity to respond before reassessment for escaped turnover. Where no such notice had been served, the reassessment was treated as a jurisdictional defect and not a valid assessment under the Act. The prohibition on challenging assessments did not protect the prosecution when the statutory precondition for reopening had not been complied with. The accused could therefore rely on the invalid reassessment as a defence to prosecution for failure to pay the assessed tax under section 30(1)(a). Case-Laws VAT and Sales Tax Sat, 20 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145222