https://www.taxtmi.com/caselaws?id=152108 In revision under section 20 of the Andhra Pradesh General Sales Tax Act, the revisional authority may examine legality or propriety of subordinate orders and enhance assessment only after giving the assessee an opportunity to show cause. A personal hearing is not an automatic requirement in every quasi-judicial revision, but it becomes necessary where the material facts are disputed and fairness requires oral explanation before an adverse enhancement. On the facts described, the assessee's explanation raised a contested factual issue that was not addressed by the revisional authority, so the absence of a personal hearing vitiated the revisional order and it was liable to be set aside. en-us Mon, 02 Aug 1976 00:00:00 +0530 Mon, 24 Jun 2013 17:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152108 In revision under section 20 of the Andhra Pradesh General Sales Tax Act, the revisional authority may examine legality or propriety of subordinate orders and enhance assessment only after giving the assessee an opportunity to show cause. A personal hearing is not an automatic requirement in every quasi-judicial revision, but it becomes necessary where the material facts are disputed and fairness requires oral explanation before an adverse enhancement. On the facts described, the assessee's explanation raised a contested factual issue that was not addressed by the revisional authority, so the absence of a personal hearing vitiated the revisional order and it was liable to be set aside. Case-Laws VAT and Sales Tax Mon, 02 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152108