https://www.taxtmi.com/caselaws?id=254978 Mandatory minimum notice periods for audit assessment must be strictly complied with; a notice under the Orissa Entry Tax Act that does not allow the stipulated thirty days is invalid and the assessment based on it is vitiated for want of jurisdiction. Participation by the dealer or failure to object does not cure breach of this statutory condition, because waiver cannot confer jurisdiction on an authority acting contrary to the Act. The impugned assessment and consequential demand were set aside, and the matter was remitted for fresh assessment after giving the required opportunity. en-us Wed, 24 Sep 2014 00:00:00 +0530 Mon, 19 Oct 2015 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254978 Mandatory minimum notice periods for audit assessment must be strictly complied with; a notice under the Orissa Entry Tax Act that does not allow the stipulated thirty days is invalid and the assessment based on it is vitiated for want of jurisdiction. Participation by the dealer or failure to object does not cure breach of this statutory condition, because waiver cannot confer jurisdiction on an authority acting contrary to the Act. The impugned assessment and consequential demand were set aside, and the matter was remitted for fresh assessment after giving the required opportunity. Case-Laws VAT and Sales Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254978