https://www.taxtmi.com/caselaws?id=165056 Reassessment sanction under the U.P. Trade Tax Act must be a reasoned order demonstrating consideration of the dealer's reply and objections; mechanical approval is invalid. Prior approval is a condition precedent to initiating reassessment proceedings, so a notice issued before sanction is obtained is without jurisdiction. Where approval and notice are set aside in writ proceedings, fresh sanction or reassessment action may be taken within a reasonable period based on the circumstances, notwithstanding the original limitation period. Fresh consideration must follow a hearing of the affected dealer. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165056 Reassessment sanction under the U.P. Trade Tax Act must be a reasoned order demonstrating consideration of the dealer's reply and objections; mechanical approval is invalid. Prior approval is a condition precedent to initiating reassessment proceedings, so a notice issued before sanction is obtained is without jurisdiction. Where approval and notice are set aside in writ proceedings, fresh sanction or reassessment action may be taken within a reasonable period based on the circumstances, notwithstanding the original limitation period. Fresh consideration must follow a hearing of the affected dealer. Case-Laws VAT and Sales Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165056