https://www.taxtmi.com/caselaws?id=157440 A demand notice for recovery of alleged tax arrears was set aside because it was issued without affording the petitioner a reasonable opportunity to explain his position. The notice was based on an alleged security furnished by the petitioner's father, but the petitioner disputed knowledge of that security and its terms. The Court held that recovery action must comply with the requirement of a fair hearing before coercive steps are taken. The respondents were left at liberty to initiate proceedings afresh after giving the petitioner an opportunity of explanation. en-us Fri, 04 Sep 1992 00:00:00 +0530 Sat, 05 Oct 2013 15:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157440 A demand notice for recovery of alleged tax arrears was set aside because it was issued without affording the petitioner a reasonable opportunity to explain his position. The notice was based on an alleged security furnished by the petitioner's father, but the petitioner disputed knowledge of that security and its terms. The Court held that recovery action must comply with the requirement of a fair hearing before coercive steps are taken. The respondents were left at liberty to initiate proceedings afresh after giving the petitioner an opportunity of explanation. Case-Laws VAT and Sales Tax Fri, 04 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157440