https://www.taxtmi.com/caselaws?id=282671 The court allowed the revision, determining that the notice served under Section 21 of the U.P. Sales Tax Act was improperly served, leading to the initiation of proceedings without jurisdiction. It was held that participation by the assessee did not validate the proceedings, emphasizing that jurisdiction cannot be conferred by consent, acquiescence, or waiver. The court awarded costs of Rs. 300/- to the assessee and fixed the Standing Counsel's fee at Rs. 300/-. 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 The court allowed the revision, determining that the notice served under Section 21 of the U.P. Sales Tax Act was improperly served, leading to the initiation of proceedings without jurisdiction. It was held that participation by the assessee did not validate the proceedings, emphasizing that jurisdiction cannot be conferred by consent, acquiescence, or waiver. The court awarded costs of Rs. 300/- to the assessee and fixed the Standing Counsel's fee at Rs. 300/-. Case-Laws VAT and Sales Tax Fri, 18 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282671