https://www.taxtmi.com/caselaws?id=154466 A notice under section 21 of the U.P. Sales Tax Act is jurisdictional, but it need not be in any particular form if it clearly informs the assessee that reassessment proceedings are being initiated and requires appearance. A mere formal defect does not invalidate the notice where its purport is understood and the assessee participates. Valid service of such notice within the statutory period also extends the time for completing reassessment, so the proceedings are not time-barred if the reassessment order is passed within the extended period recognised by the statute. en-us Thu, 08 Aug 1985 00:00:00 +0530 Wed, 21 Aug 2013 16:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154466 A notice under section 21 of the U.P. Sales Tax Act is jurisdictional, but it need not be in any particular form if it clearly informs the assessee that reassessment proceedings are being initiated and requires appearance. A mere formal defect does not invalidate the notice where its purport is understood and the assessee participates. Valid service of such notice within the statutory period also extends the time for completing reassessment, so the proceedings are not time-barred if the reassessment order is passed within the extended period recognised by the statute. Case-Laws VAT and Sales Tax Thu, 08 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154466