https://www.taxtmi.com/caselaws?id=159535 The court held that service of notice on the dealer is a condition precedent for the Commissioner to exercise jurisdiction under Rule 12 of the Central Sales Tax (Orissa) Rules, 1957. Non-service of notice takes away the jurisdiction of the assessing authority, and the dealer's participation without notice does not confer jurisdiction. In this case, the court found valid service of notice on the dealer based on records showing issuance of notice and the dealer's acknowledgment. Consequently, the court dismissed the writ petitions, upholding the assessments due to the valid service of notice. en-us Wed, 04 Apr 1990 00:00:00 +0530 Wed, 27 Nov 2013 11:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159535 The court held that service of notice on the dealer is a condition precedent for the Commissioner to exercise jurisdiction under Rule 12 of the Central Sales Tax (Orissa) Rules, 1957. Non-service of notice takes away the jurisdiction of the assessing authority, and the dealer's participation without notice does not confer jurisdiction. In this case, the court found valid service of notice on the dealer based on records showing issuance of notice and the dealer's acknowledgment. Consequently, the court dismissed the writ petitions, upholding the assessments due to the valid service of notice. Case-Laws VAT and Sales Tax Wed, 04 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159535