https://www.taxtmi.com/caselaws?id=157441 Non-compliance with the draft assessment requirement under section 46A of the Gujarat Sales Tax Act, where the proposed tax liability exceeded the prescribed limit, did not deprive the assessing authority of initial jurisdiction under section 41. The defect went only to the mode of exercise of that jurisdiction and made the assessment irregular, not void ab initio. The appellate authority could therefore set aside the assessment and remit the matter for fresh assessment in accordance with law. Because the order was not a nullity, the dealer could not claim refund of the tax remitted merely on the basis of the procedural breach. en-us Tue, 02 Feb 1993 00:00:00 +0530 Sat, 05 Oct 2013 15:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157441 Non-compliance with the draft assessment requirement under section 46A of the Gujarat Sales Tax Act, where the proposed tax liability exceeded the prescribed limit, did not deprive the assessing authority of initial jurisdiction under section 41. The defect went only to the mode of exercise of that jurisdiction and made the assessment irregular, not void ab initio. The appellate authority could therefore set aside the assessment and remit the matter for fresh assessment in accordance with law. Because the order was not a nullity, the dealer could not claim refund of the tax remitted merely on the basis of the procedural breach. Case-Laws VAT and Sales Tax Tue, 02 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157441