https://www.taxtmi.com/caselaws?id=157901 A notice demanding security or additional security under sales tax enactments must disclose the reasons, grounds, and material facts on which the authority is prima facie satisfied that such demand is necessary. A bare reproduction of the statutory language is insufficient because it prevents the assessee from making an effective representation and breaches natural justice. Later disclosure of reasons does not cure the defect. Notices issued without meaningful disclosure are bad in law, and any consequential orders based on them are unsustainable; fresh notices may be issued in accordance with law. en-us Thu, 27 May 1993 00:00:00 +0530 Fri, 11 Oct 2013 18:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157901 A notice demanding security or additional security under sales tax enactments must disclose the reasons, grounds, and material facts on which the authority is prima facie satisfied that such demand is necessary. A bare reproduction of the statutory language is insufficient because it prevents the assessee from making an effective representation and breaches natural justice. Later disclosure of reasons does not cure the defect. Notices issued without meaningful disclosure are bad in law, and any consequential orders based on them are unsustainable; fresh notices may be issued in accordance with law. Case-Laws VAT and Sales Tax Thu, 27 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157901