https://www.taxtmi.com/caselaws?id=152283 Valid service of notice under section 21 of the U.P. Sales Tax Act was a condition precedent to jurisdiction, so a defect going to the root of jurisdiction could be raised at any stage, including in remand, appeal or revision. Service by affixation was invalid because the prescribed alternative modes had not been exhausted. The notice was therefore not validly served, and the assessment proceedings were initiated without jurisdiction; the assessee could challenge the notice in remand proceedings. en-us Thu, 20 Apr 1978 00:00:00 +0530 Fri, 28 Jun 2013 17:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152283 Valid service of notice under section 21 of the U.P. Sales Tax Act was a condition precedent to jurisdiction, so a defect going to the root of jurisdiction could be raised at any stage, including in remand, appeal or revision. Service by affixation was invalid because the prescribed alternative modes had not been exhausted. The notice was therefore not validly served, and the assessment proceedings were initiated without jurisdiction; the assessee could challenge the notice in remand proceedings. Case-Laws VAT and Sales Tax Thu, 20 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152283