https://www.taxtmi.com/caselaws?id=80883 Show cause notices under the Tamil Nadu General Sales Tax Act were invalid where their language showed the authority had already concluded that suppression and evasion were proved beyond doubt. A notice must preserve an open mind and give a genuine opportunity to respond; a pre-judged notice defeats that purpose and violates natural justice. The defect is inherent in the issuance of the notice itself and is not cured by any later direction to consider objections impartially. Writ interference was justified, and the notices were set aside for bias and closed-mindedness. en-us Tue, 06 Nov 1990 00:00:00 +0530 Thu, 18 Aug 2011 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80883 Show cause notices under the Tamil Nadu General Sales Tax Act were invalid where their language showed the authority had already concluded that suppression and evasion were proved beyond doubt. A notice must preserve an open mind and give a genuine opportunity to respond; a pre-judged notice defeats that purpose and violates natural justice. The defect is inherent in the issuance of the notice itself and is not cured by any later direction to consider objections impartially. Writ interference was justified, and the notices were set aside for bias and closed-mindedness. Case-Laws Indian Laws Tue, 06 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80883