https://www.taxtmi.com/caselaws?id=155209 Security may be demanded under the sales tax law as a protective measure where the facts show that a closely connected firm is being used to evade tax liabilities. The Court accepted that common management, shared business location, and the association with a defaulting concern justified the revenue's insistence on security. It also held that no procedural prejudice arose because the notice was treated by both sides as a show cause notice, the petitioner submitted an explanation, and the demand was confirmed after considering that response. The demand for security was therefore sustained, and the objection based on lack of opportunity was rejected. en-us Mon, 11 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 12:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155209 Security may be demanded under the sales tax law as a protective measure where the facts show that a closely connected firm is being used to evade tax liabilities. The Court accepted that common management, shared business location, and the association with a defaulting concern justified the revenue's insistence on security. It also held that no procedural prejudice arose because the notice was treated by both sides as a show cause notice, the petitioner submitted an explanation, and the demand was confirmed after considering that response. The demand for security was therefore sustained, and the objection based on lack of opportunity was rejected. Case-Laws VAT and Sales Tax Mon, 11 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155209