https://www.taxtmi.com/caselaws?id=153494 A show-cause communication that effectively fixed sales tax liability at a higher rate and required immediate payment could not substitute for the statutory assessment procedure. Under section 11(2) of the Punjab General Sales Tax Act, 1948, the assessing authority had to serve notice and afford the dealer an opportunity to produce evidence before framing the assessment. Because that mandatory notice-and-hearing requirement was not followed, the assessment action in paragraph 3 of the notice was invalid and liable to be quashed in favour of the assessee. en-us Mon, 31 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 13:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153494 A show-cause communication that effectively fixed sales tax liability at a higher rate and required immediate payment could not substitute for the statutory assessment procedure. Under section 11(2) of the Punjab General Sales Tax Act, 1948, the assessing authority had to serve notice and afford the dealer an opportunity to produce evidence before framing the assessment. Because that mandatory notice-and-hearing requirement was not followed, the assessment action in paragraph 3 of the notice was invalid and liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 31 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153494