https://www.taxtmi.com/caselaws?id=164019 Reassessment under section 28 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 cannot be initiated before the assessment order has been communicated to the assessee. A mere signed but unserved assessment order does not complete the assessment for reopening purposes, because reassessment jurisdiction arises only after the assessee is informed of the operative basis of the alleged escaped turnover and has a fair opportunity to respond. The statutory scheme under sections 27 and 28, read with rules 86 and 48 of the Madhya Pradesh Vanijyik Kar Niyam, 1995, requires service of the assessment order first. A notice issued before such service was held invalid and quashed, with liberty to proceed afresh in accordance with law. en-us Mon, 06 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164019 Reassessment under section 28 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 cannot be initiated before the assessment order has been communicated to the assessee. A mere signed but unserved assessment order does not complete the assessment for reopening purposes, because reassessment jurisdiction arises only after the assessee is informed of the operative basis of the alleged escaped turnover and has a fair opportunity to respond. The statutory scheme under sections 27 and 28, read with rules 86 and 48 of the Madhya Pradesh Vanijyik Kar Niyam, 1995, requires service of the assessment order first. A notice issued before such service was held invalid and quashed, with liberty to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164019