https://www.taxtmi.com/caselaws?id=153996 A reassessment notice under section 11-A of the Punjab General Sales Tax Act is invalid if it does not disclose the material or grounds on which the assessment is proposed to be reopened. Where reopening is based on additional information, the authority must state that basis in the notice itself so the assessee has a meaningful opportunity to object before reassessment begins. A cryptic notice that withholds the reopening material denies an effective show-cause opportunity and is inconsistent with the principles governing suo motu action. The High Court held that such a notice could not stand and was liable to be quashed. en-us Tue, 23 Feb 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153996 A reassessment notice under section 11-A of the Punjab General Sales Tax Act is invalid if it does not disclose the material or grounds on which the assessment is proposed to be reopened. Where reopening is based on additional information, the authority must state that basis in the notice itself so the assessee has a meaningful opportunity to object before reassessment begins. A cryptic notice that withholds the reopening material denies an effective show-cause opportunity and is inconsistent with the principles governing suo motu action. The High Court held that such a notice could not stand and was liable to be quashed. Case-Laws VAT and Sales Tax Tue, 23 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153996