https://www.taxtmi.com/caselaws?id=161543 Reassessment notices under section 19(1) of the M.P. General Sales Tax Act, 1958 are valid where they disclose specific factual grounds for reopening, including reasons stated in the notice and accompanying material. The statutory requirement is satisfied by disclosure of the basis for proposed reassessment, and the Court will not test the sufficiency or correctness of those reasons at the notice stage. The assessee must first reply to the notice and contest the reassessment before the assessing authority. On that basis, the notices were held compliant and the challenge failed. en-us Mon, 11 Nov 2002 00:00:00 +0530 Fri, 31 Jan 2014 16:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161543 Reassessment notices under section 19(1) of the M.P. General Sales Tax Act, 1958 are valid where they disclose specific factual grounds for reopening, including reasons stated in the notice and accompanying material. The statutory requirement is satisfied by disclosure of the basis for proposed reassessment, and the Court will not test the sufficiency or correctness of those reasons at the notice stage. The assessee must first reply to the notice and contest the reassessment before the assessing authority. On that basis, the notices were held compliant and the challenge failed. Case-Laws VAT and Sales Tax Mon, 11 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161543