https://www.taxtmi.com/caselaws?id=356062 A reassessment notice under Section 24 of the Delhi Sales Tax Act, 1975 is invalid unless the assessing authority has recorded reasons to believe in writing before issuing it. That jurisdictional pre-condition is mandatory, and a reference to a possible direction under Section 49 does not cure the defect where the statutory requirement under Section 24 is unmet. Because the foundational notice was void, the reassessment order and all consequent proceedings could not survive and were quashed. The challenge therefore succeeded, and the reassessment action based on the impugned notice was held unsustainable. en-us Thu, 15 Feb 2018 00:00:00 +0530 Sat, 24 Feb 2018 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356062 A reassessment notice under Section 24 of the Delhi Sales Tax Act, 1975 is invalid unless the assessing authority has recorded reasons to believe in writing before issuing it. That jurisdictional pre-condition is mandatory, and a reference to a possible direction under Section 49 does not cure the defect where the statutory requirement under Section 24 is unmet. Because the foundational notice was void, the reassessment order and all consequent proceedings could not survive and were quashed. The challenge therefore succeeded, and the reassessment action based on the impugned notice was held unsustainable. Case-Laws VAT and Sales Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356062