https://www.taxtmi.com/caselaws?id=282671 Service of notice under Section 21 of the U. P. Sales Tax Act was treated as a jurisdictional requirement for initiating escaped assessment proceedings. The authority could act only where notice was issued and validly served within the statutory framework; mere knowledge of the proceedings or appearance by the dealer did not cure defective service. The principle that jurisdiction cannot arise by consent, acquiescence, waiver, or estoppel was applied, and equitable doctrines were held inapplicable where the statute withheld jurisdiction absent proper notice. Improper service therefore rendered the initiation without jurisdiction, and the dealer's participation did not validate the proceedings. en-us Fri, 18 Jan 1980 00:00:00 +0530 Mon, 19 Aug 2019 11:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282671 Service of notice under Section 21 of the U. P. Sales Tax Act was treated as a jurisdictional requirement for initiating escaped assessment proceedings. The authority could act only where notice was issued and validly served within the statutory framework; mere knowledge of the proceedings or appearance by the dealer did not cure defective service. The principle that jurisdiction cannot arise by consent, acquiescence, waiver, or estoppel was applied, and equitable doctrines were held inapplicable where the statute withheld jurisdiction absent proper notice. Improper service therefore rendered the initiation without jurisdiction, and the dealer's participation did not validate the proceedings. Case-Laws VAT and Sales Tax Fri, 18 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282671