https://www.taxtmi.com/caselaws?id=154083 Valid service of a reassessment notice is a statutory precondition to jurisdiction: where the governing Act and Rules require service on the dealer or on an agent authorised in writing, service on a mere employee is ineffective in law. The text also states that a jurisdictional objection can be raised at a later stage when the defect appears on the record, because earlier silence does not cure want of jurisdiction. Participation in reassessment proceedings cannot confer authority where valid notice was never served, and waiver cannot validate the defect. The reassessment proceedings and orders are therefore treated as bad in law for want of proper service. en-us Wed, 11 Apr 1984 00:00:00 +0530 Tue, 06 Aug 2013 17:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154083 Valid service of a reassessment notice is a statutory precondition to jurisdiction: where the governing Act and Rules require service on the dealer or on an agent authorised in writing, service on a mere employee is ineffective in law. The text also states that a jurisdictional objection can be raised at a later stage when the defect appears on the record, because earlier silence does not cure want of jurisdiction. Participation in reassessment proceedings cannot confer authority where valid notice was never served, and waiver cannot validate the defect. The reassessment proceedings and orders are therefore treated as bad in law for want of proper service. Case-Laws VAT and Sales Tax Wed, 11 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154083