637 A.2d 415 | Conn. Super. Ct. | 1994
The plaintiff, Jade Aircraft Sales, Inc. (Jade), has appealed from the final determination of the commissioner of revenue services (commissioner) assessing sales and use tax against it. The commissioner now moves to dismiss this appeal for lack of subject matter jurisdiction because Jade failed properly to serve him in the manner required by General Statutes §
Jade served the citation and complaint by United States mail pursuant to General Statutes §
General Statutes §
Jade concedes that its service was defective. It asserts, however, that personal jurisdiction, not subject matter jurisdiction, is implicated here. While the issue of subject matter jurisdiction on may be raised at any time; Gagnon v. Planning Commission,
In Lawrence v. Dubno, Superior Court, judicial district of Hartford-New Britain at Hartford, Docket No. 302002 (September 18, 1985), aff'd,
The Supreme Court has stated repeatedly that: "Appeals to courts from administrative agencies exist only under statutory authority. Charles Holdings, Ltd.v. Planning Zoning Board of Appeals,