https://www.taxtmi.com/caselaws?id=291712 For escaped turnover, the reopening process must rest on the assessing authority's satisfaction based on information and on a notice issued within the prescribed time under the special reassessment provision. The form or label of the notice is not decisive if, in substance, it calls for the returns or particulars required by the Act and fairly communicates the reopening requirements. A mere misdescription does not destroy jurisdiction where the dealer files returns and participates without protest, because the defect is procedural and may be treated as waived if the statutory conditions for reopening are otherwise met. The notices under Section 17(4) were therefore treated as substantial compliance with Section 19A for periods still within time. en-us Fri, 08 Feb 1957 00:00:00 +0530 Mon, 23 Nov 2020 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291712 For escaped turnover, the reopening process must rest on the assessing authority's satisfaction based on information and on a notice issued within the prescribed time under the special reassessment provision. The form or label of the notice is not decisive if, in substance, it calls for the returns or particulars required by the Act and fairly communicates the reopening requirements. A mere misdescription does not destroy jurisdiction where the dealer files returns and participates without protest, because the defect is procedural and may be treated as waived if the statutory conditions for reopening are otherwise met. The notices under Section 17(4) were therefore treated as substantial compliance with Section 19A for periods still within time. Case-Laws Service Tax Fri, 08 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291712