https://www.taxtmi.com/caselaws?id=152620 Service of notice under section 21 of the U.P. Sales Tax Act is a jurisdictional condition precedent to reassessment, so notice must be validly issued and served on the dealer; service on a stranger does not confer power to reopen assessment. The assessee's appearance and participation do not cure the defect, because consent, acquiescence, waiver, or estoppel cannot create jurisdiction where the statutory precondition has not been met. The reopening was therefore invalid for want of proper service, and the defect could not be neutralised by participation in the proceedings. en-us Tue, 01 Jan 1980 00:00:00 +0530 Sat, 02 Apr 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152620 Service of notice under section 21 of the U.P. Sales Tax Act is a jurisdictional condition precedent to reassessment, so notice must be validly issued and served on the dealer; service on a stranger does not confer power to reopen assessment. The assessee's appearance and participation do not cure the defect, because consent, acquiescence, waiver, or estoppel cannot create jurisdiction where the statutory precondition has not been met. The reopening was therefore invalid for want of proper service, and the defect could not be neutralised by participation in the proceedings. Case-Laws VAT and Sales Tax Tue, 01 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152620