https://www.taxtmi.com/caselaws?id=152341 A reassessment notice issued under section 12 of the Rajasthan Sales Tax Act, 1954, must be served within eight years from the end of the relevant assessment year, and jurisdiction to reopen assessment cannot arise from an out-of-time notice. Where an earlier notice had already been held invalid and that finding had attained finality, a later notice could not be treated as a continuation of the earlier proceedings, nor could a remand direction cure the statutory defect. A notice issued beyond limitation was therefore without jurisdiction, and relief under article 226 remained available despite the existence of alternative statutory remedies. en-us Fri, 11 May 1979 00:00:00 +0530 Sat, 29 Jun 2013 17:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152341 A reassessment notice issued under section 12 of the Rajasthan Sales Tax Act, 1954, must be served within eight years from the end of the relevant assessment year, and jurisdiction to reopen assessment cannot arise from an out-of-time notice. Where an earlier notice had already been held invalid and that finding had attained finality, a later notice could not be treated as a continuation of the earlier proceedings, nor could a remand direction cure the statutory defect. A notice issued beyond limitation was therefore without jurisdiction, and relief under article 226 remained available despite the existence of alternative statutory remedies. Case-Laws VAT and Sales Tax Fri, 11 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152341