https://www.taxtmi.com/caselaws?id=163006 An assessment made by an authority lacking inherent statutory jurisdiction is a nullity and cannot be validated by the assessee's participation, consent, waiver, or failure to object at the earliest stage. The distinction between a merely irregular assessment and one passed without jurisdiction is decisive: a patent lack of jurisdiction goes to the root of the matter and may be raised later, even if the statutory scheme contemplates earlier objection before the assessing authority. Procedural conduct and the availability of a remedy do not preserve an order that is void for want of jurisdiction. en-us Mon, 11 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163006 An assessment made by an authority lacking inherent statutory jurisdiction is a nullity and cannot be validated by the assessee's participation, consent, waiver, or failure to object at the earliest stage. The distinction between a merely irregular assessment and one passed without jurisdiction is decisive: a patent lack of jurisdiction goes to the root of the matter and may be raised later, even if the statutory scheme contemplates earlier objection before the assessing authority. Procedural conduct and the availability of a remedy do not preserve an order that is void for want of jurisdiction. Case-Laws VAT and Sales Tax Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163006