https://www.taxtmi.com/caselaws?id=163929 A notice issued under section 10B of the U.P. Trade Tax Act was held unsustainable because, after the jurisdiction of the concerned circle had been transferred by later notifications, the issuing authority no longer retained jurisdiction over the matter. The record also showed that assessment orders for the relevant years had already been passed and no appeal under section 9 had been filed. As the impugned notice was substantially identical to an earlier notice already issued by the competent authority, the later notice was quashed. The authority was left free to proceed on the basis of the earlier notice dated 17 June 2008 and decide the objections according to law. en-us Tue, 26 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163929 A notice issued under section 10B of the U.P. Trade Tax Act was held unsustainable because, after the jurisdiction of the concerned circle had been transferred by later notifications, the issuing authority no longer retained jurisdiction over the matter. The record also showed that assessment orders for the relevant years had already been passed and no appeal under section 9 had been filed. As the impugned notice was substantially identical to an earlier notice already issued by the competent authority, the later notice was quashed. The authority was left free to proceed on the basis of the earlier notice dated 17 June 2008 and decide the objections according to law. Case-Laws VAT and Sales Tax Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163929