https://www.taxtmi.com/caselaws?id=190802 The court ruled that the notice issued under Section 21 of the U.P. Sales Tax Act was invalid due to incorrect addressing to an old firm that no longer existed, leading to the quashing of the assessment proceedings. Citing legal precedents, the court emphasized the necessity of a valid notice for reassessment, deeming the defect in the notice fatal to the Sales-tax Officer's jurisdiction. Consequently, the entire proceedings were declared legally flawed, resulting in the quashing of the Judge (Revisions) order and costs to be borne by the parties. en-us Wed, 02 May 1979 00:00:00 +0530 Tue, 28 Feb 2017 12:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190802 The court ruled that the notice issued under Section 21 of the U.P. Sales Tax Act was invalid due to incorrect addressing to an old firm that no longer existed, leading to the quashing of the assessment proceedings. Citing legal precedents, the court emphasized the necessity of a valid notice for reassessment, deeming the defect in the notice fatal to the Sales-tax Officer's jurisdiction. Consequently, the entire proceedings were declared legally flawed, resulting in the quashing of the Judge (Revisions) order and costs to be borne by the parties. Case-Laws VAT and Sales Tax Wed, 02 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190802