https://www.taxtmi.com/caselaws?id=155891 Section 21(2-C) of the Tamil Nadu General Sales Tax Act, 1959 requires that a dealer be given an opportunity of being heard before an order is made directing additional security under section 21(2-B). Because no such hearing was given, the statutory safeguard was violated and the demand for additional security could not be sustained. The consequential cancellation proceedings, being founded on that invalid demand, were also quashed. en-us Fri, 19 Feb 1988 00:00:00 +0530 Mon, 09 Sep 2013 18:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155891 Section 21(2-C) of the Tamil Nadu General Sales Tax Act, 1959 requires that a dealer be given an opportunity of being heard before an order is made directing additional security under section 21(2-B). Because no such hearing was given, the statutory safeguard was violated and the demand for additional security could not be sustained. The consequential cancellation proceedings, being founded on that invalid demand, were also quashed. Case-Laws VAT and Sales Tax Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155891