https://www.taxtmi.com/caselaws?id=153369 Section 13(1) of the Jammu and Kashmir General Sales Tax Act authorised the Commissioner to withdraw and transfer a pending sales tax case by written order as an administrative measure. Because the assessee had no vested right to assessment by a particular officer and the transfer did not itself create civil consequences, prior notice and hearing were not implied. The statute also did not require recorded reasons, so the absence of reasons did not invalidate the transfer. The provision was upheld as a valid administrative arrangement and was not struck down under Article 14. en-us Fri, 12 Jun 1981 00:00:00 +0530 Mon, 22 Jul 2013 18:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153369 Section 13(1) of the Jammu and Kashmir General Sales Tax Act authorised the Commissioner to withdraw and transfer a pending sales tax case by written order as an administrative measure. Because the assessee had no vested right to assessment by a particular officer and the transfer did not itself create civil consequences, prior notice and hearing were not implied. The statute also did not require recorded reasons, so the absence of reasons did not invalidate the transfer. The provision was upheld as a valid administrative arrangement and was not struck down under Article 14. Case-Laws VAT and Sales Tax Fri, 12 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153369