https://www.taxtmi.com/caselaws?id=233674 A revisional order was not invalid merely because the notice cited Section 37 instead of the provision applicable to revision of Section 45A proceedings, since wrong citation of the source of power did not by itself cause prejudice. However, the final revisional order could not stand because it relied on additional grounds and material not disclosed in the show-cause notice, depriving the affected party of a fair opportunity to meet the case and causing serious prejudice. The order was therefore set aside for breach of natural justice, and the matter was remitted for fresh consideration with an opportunity to respond and produce evidence under the appropriate statutory provision. en-us Mon, 05 Nov 2012 00:00:00 +0530 Fri, 10 May 2013 13:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233674 A revisional order was not invalid merely because the notice cited Section 37 instead of the provision applicable to revision of Section 45A proceedings, since wrong citation of the source of power did not by itself cause prejudice. However, the final revisional order could not stand because it relied on additional grounds and material not disclosed in the show-cause notice, depriving the affected party of a fair opportunity to meet the case and causing serious prejudice. The order was therefore set aside for breach of natural justice, and the matter was remitted for fresh consideration with an opportunity to respond and produce evidence under the appropriate statutory provision. Case-Laws VAT and Sales Tax Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233674