https://www.taxtmi.com/caselaws?id=158448 Where turnover tax liability is not admitted in the returns, the assessing authority must first complete assessment in accordance with law before issuing a demand notice. A demand cannot be founded on an unascertained liability, and proposed penalty proceedings cannot stand independently when the underlying demand is procedurally unsustainable. The notices were contrary to fair procedure and natural justice and were liable to be quashed. en-us Tue, 19 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158448 Where turnover tax liability is not admitted in the returns, the assessing authority must first complete assessment in accordance with law before issuing a demand notice. A demand cannot be founded on an unascertained liability, and proposed penalty proceedings cannot stand independently when the underlying demand is procedurally unsustainable. The notices were contrary to fair procedure and natural justice and were liable to be quashed. Case-Laws VAT and Sales Tax Tue, 19 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158448