Predetermined reassessment notices without supplied material were quashed, and writ jurisdiction was upheld despite an alternative remedy.

Reassessment show cause notices under the Andhra Pradesh General Sales Tax Act were held unsustainable where the authority relied on information allegedly obtained from the manufacturer but did not supply that material to the dealers. The notices themselves recorded findings of suppression, rejection of books, presumed sales and proposed penalty, showing that a definite conclusion had already been formed rather than a genuine proposal seeking explanation. On that basis, the notices were treated as lacking a real and effective opportunity before reassessment and were liable to be quashed. The availability of an alternative remedy did not bar writ jurisdiction where the notices were challenged as without jurisdiction and issued on a predetermined basis.

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Issues: Whether the reassessment show cause notices issued under the Andhra Pradesh General Sales Tax Act were sustainable in law, and whether the writ petitions could be entertained notwithstanding the availability of an alternative remedy.

Analysis: The notices proposing reassessment under Section 14(4) were issued on the basis of information said to have been obtained from the manufacturer, but that material was not supplied to the dealers. The notices themselves recorded categorical findings of suppression, rejection of books, presumed sales, and proposed penalty under Section 14(8), showing that the authority had already formed a definite conclusion rather than merely calling for an explanation. In such circumstances, the show cause notice was not an and effective opportunity before reassessment. The existence of an alternative remedy did not bar writ jurisdiction where the notices were alleged to be without jurisdiction and issued on a predetermined basis.

Conclusion: The reassessment show cause notices were unsustainable and liable to be quashed, and the writ petitions were maintainable and succeeded in favour of the dealers.

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