https://www.taxtmi.com/caselaws?id=152357 Under section 7(3) of the U.P. Sales Tax Act, a dealer who has filed no return must be given notice before turnover is determined on best judgment, because the inquiry and determination contemplated by the provision cannot effectively proceed without an opportunity to appear. The requirement is procedural, however, and not a jurisdictional condition precedent. Accordingly, failure to issue or serve notice does not render the assessment a nullity; it makes the assessment liable to be set aside so the dealer can be heard. This is distinguished from section 21(1), where notice is expressly jurisdictional in escaped assessment proceedings. en-us Fri, 27 Apr 1979 00:00:00 +0530 Sat, 29 Jun 2013 18:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152357 Under section 7(3) of the U.P. Sales Tax Act, a dealer who has filed no return must be given notice before turnover is determined on best judgment, because the inquiry and determination contemplated by the provision cannot effectively proceed without an opportunity to appear. The requirement is procedural, however, and not a jurisdictional condition precedent. Accordingly, failure to issue or serve notice does not render the assessment a nullity; it makes the assessment liable to be set aside so the dealer can be heard. This is distinguished from section 21(1), where notice is expressly jurisdictional in escaped assessment proceedings. Case-Laws VAT and Sales Tax Fri, 27 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152357