https://www.taxtmi.com/caselaws?id=197592 A jurisdictional notice under Section 21 is treated as a condition precedent to valid assumption of authority. If the notice is invalid, vague, or issued under the wrong statutory regime, the defect is not a mere irregularity and cannot be cured in later proceedings. On the stated facts, the notice was issued under the U. P. Sales Tax Act, while the assessment was made under the Central Sales Tax Act, so the assessing authority proceeded without the notice required for jurisdiction under the Central Sales Tax Act. The proper course was to quash the proceedings and the assessment order rather than remand for a fresh notice. en-us Fri, 21 Feb 2003 00:00:00 +0530 Wed, 10 Jan 2018 15:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197592 A jurisdictional notice under Section 21 is treated as a condition precedent to valid assumption of authority. If the notice is invalid, vague, or issued under the wrong statutory regime, the defect is not a mere irregularity and cannot be cured in later proceedings. On the stated facts, the notice was issued under the U. P. Sales Tax Act, while the assessment was made under the Central Sales Tax Act, so the assessing authority proceeded without the notice required for jurisdiction under the Central Sales Tax Act. The proper course was to quash the proceedings and the assessment order rather than remand for a fresh notice. Case-Laws VAT and Sales Tax Fri, 21 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197592