https://www.taxtmi.com/caselaws?id=157979 A statutory rectification that reduces a refund and enhances assessment requires prior notice and a reasonable opportunity of hearing under rule 50 of the Andhra Pradesh General Sales Tax Rules; a notice that does not disclose such a proposed enhancement is insufficient, so the rectification cannot be sustained. Forfeiture under sections 30-B and 30-C of the Andhra Pradesh General Sales Tax Act, 1957 depends on established jurisdictional facts, including collection of tax in excess of what is payable or in contravention of law, and requires enquiry and findings on those facts; absent such findings, the forfeiture order is unenforceable. en-us Sat, 29 Jan 1994 00:00:00 +0530 Mon, 14 Oct 2013 16:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157979 A statutory rectification that reduces a refund and enhances assessment requires prior notice and a reasonable opportunity of hearing under rule 50 of the Andhra Pradesh General Sales Tax Rules; a notice that does not disclose such a proposed enhancement is insufficient, so the rectification cannot be sustained. Forfeiture under sections 30-B and 30-C of the Andhra Pradesh General Sales Tax Act, 1957 depends on established jurisdictional facts, including collection of tax in excess of what is payable or in contravention of law, and requires enquiry and findings on those facts; absent such findings, the forfeiture order is unenforceable. Case-Laws VAT and Sales Tax Sat, 29 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157979