https://www.taxtmi.com/caselaws?id=150361 Section 32 of the Andhra Pradesh General Sales Tax Act permits composition only where a person has committed, or is reasonably suspected of having committed, an offence on the basis of completed enquiry material. The authority is under no obligation to offer composition, but any demand to opt for composition before the assessment enquiry is completed is premature if the dealer's objections and the proposed assessment have not yet been examined. Mere untested allegations cannot amount to reasonable suspicion for initiating composition or threatening prosecution. The notice was therefore quashed as premature, while the authority was left free to continue the assessment enquiry and proceed according to law thereafter. en-us Fri, 16 Jul 1971 00:00:00 +0530 Mon, 13 May 2013 16:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150361 Section 32 of the Andhra Pradesh General Sales Tax Act permits composition only where a person has committed, or is reasonably suspected of having committed, an offence on the basis of completed enquiry material. The authority is under no obligation to offer composition, but any demand to opt for composition before the assessment enquiry is completed is premature if the dealer's objections and the proposed assessment have not yet been examined. Mere untested allegations cannot amount to reasonable suspicion for initiating composition or threatening prosecution. The notice was therefore quashed as premature, while the authority was left free to continue the assessment enquiry and proceed according to law thereafter. Case-Laws VAT and Sales Tax Fri, 16 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150361