https://www.taxtmi.com/caselaws?id=156813 Extension of the assessment period under section 10B of the Rajasthan Sales Tax Act was held invalid where it was granted after the time limit had expired without notice to the assessee, without an opportunity of hearing, and without recorded reasons. The court treated the requirement to record reasons as mandatory and found that a stereotype, non-speaking order could not revive time-barred assessment proceedings. Because the absence of hearing and reasons went to the root of jurisdiction, the extension order was struck down and the assessment proceedings founded on it were vitiated. en-us Wed, 02 Jan 1991 00:00:00 +0530 Wed, 25 Sep 2013 12:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156813 Extension of the assessment period under section 10B of the Rajasthan Sales Tax Act was held invalid where it was granted after the time limit had expired without notice to the assessee, without an opportunity of hearing, and without recorded reasons. The court treated the requirement to record reasons as mandatory and found that a stereotype, non-speaking order could not revive time-barred assessment proceedings. Because the absence of hearing and reasons went to the root of jurisdiction, the extension order was struck down and the assessment proceedings founded on it were vitiated. Case-Laws VAT and Sales Tax Wed, 02 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156813