https://www.taxtmi.com/caselaws?id=280185 Service of notice under Section 21 of the U.P. Trade Tax Act, 1948 is treated as a condition precedent to jurisdiction, so an invalid or unserved notice renders reassessment proceedings void. Dealer participation does not cure the defect or create estoppel in tax matters. Where the limitation period under Section 21(2) has expired, the Tribunal cannot revive the matter by directing a fresh notice and remand for reassessment. The direction to issue a new notice was therefore unsustainable, and the position was resolved in favour of the assessee. en-us Mon, 18 Mar 2002 00:00:00 +0530 Wed, 24 Apr 2019 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280185 Service of notice under Section 21 of the U.P. Trade Tax Act, 1948 is treated as a condition precedent to jurisdiction, so an invalid or unserved notice renders reassessment proceedings void. Dealer participation does not cure the defect or create estoppel in tax matters. Where the limitation period under Section 21(2) has expired, the Tribunal cannot revive the matter by directing a fresh notice and remand for reassessment. The direction to issue a new notice was therefore unsustainable, and the position was resolved in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280185