https://www.taxtmi.com/caselaws?id=157567 The Andhra Pradesh High Court held that a Commercial Tax Officer must follow due process when issuing demand notices for immediate tax payment. The Court declared a notice demanding immediate payment as illegal and in violation of natural justice, annulling it. Criticizing the Officer's disregard for procedural safeguards, the Court ordered the Officer to bear the petitioner's costs and set aside the order for immediate tax payment. The judgment emphasizes the necessity for tax authorities to adhere to legal procedures and principles of natural justice in issuing demand notices and conducting assessments. en-us Wed, 27 Oct 1993 00:00:00 +0530 Mon, 07 Oct 2013 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157567 The Andhra Pradesh High Court held that a Commercial Tax Officer must follow due process when issuing demand notices for immediate tax payment. The Court declared a notice demanding immediate payment as illegal and in violation of natural justice, annulling it. Criticizing the Officer's disregard for procedural safeguards, the Court ordered the Officer to bear the petitioner's costs and set aside the order for immediate tax payment. The judgment emphasizes the necessity for tax authorities to adhere to legal procedures and principles of natural justice in issuing demand notices and conducting assessments. Case-Laws VAT and Sales Tax Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157567