https://www.taxtmi.com/caselaws?id=156387 Annulment of a tax assessment is confined to cases where the taxing authority lacks jurisdiction; where jurisdiction exists but material facts or further enquiry are needed, the proper course is to set aside the order and direct reconsideration. On the dealer's death, the assessments were not shown to be automatically void, because the dates of notice, death and the legal representative's liability had not been examined. The Tribunal also erred by deciding the second appeal without considering facts relevant to jurisdiction and validity. The matter therefore required rehearing and further enquiry, and the assessments were not finally annulled on the ground urged. en-us Tue, 31 Jul 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156387 Annulment of a tax assessment is confined to cases where the taxing authority lacks jurisdiction; where jurisdiction exists but material facts or further enquiry are needed, the proper course is to set aside the order and direct reconsideration. On the dealer's death, the assessments were not shown to be automatically void, because the dates of notice, death and the legal representative's liability had not been examined. The Tribunal also erred by deciding the second appeal without considering facts relevant to jurisdiction and validity. The matter therefore required rehearing and further enquiry, and the assessments were not finally annulled on the ground urged. Case-Laws VAT and Sales Tax Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156387