https://www.taxtmi.com/caselaws?id=160069 The court held that the reassessment notices issued under Section 44 of the Gujarat Sales Tax Act, 1969, were without jurisdiction, time-barred, and based on unfounded allegations of concealment. The notices were quashed, and the petitions were allowed with costs. The court reiterated that the conditions precedent for issuing reassessment notices were not satisfied, making the notices illegal. en-us Fri, 19 Nov 1999 00:00:00 +0530 Sat, 07 Dec 2013 18:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160069 The court held that the reassessment notices issued under Section 44 of the Gujarat Sales Tax Act, 1969, were without jurisdiction, time-barred, and based on unfounded allegations of concealment. The notices were quashed, and the petitions were allowed with costs. The court reiterated that the conditions precedent for issuing reassessment notices were not satisfied, making the notices illegal. Case-Laws VAT and Sales Tax Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160069