https://www.taxtmi.com/caselaws?id=158711 Prior notice and a real opportunity to object are mandatory before assessment under rule 16(6) and short-levy determination under rule 23(1) of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. Because the assessable value, tax, penalty, and short levy had already been worked out before the prescribed notices were effectively served, the statutory hearing requirement was not met in substance. The resulting demands under sections 14(3) and 17(1) were therefore invalid for breach of the notice procedure and natural justice. The underlying liability issue was left open, and fresh proceedings could be initiated only after full compliance with the statutory notice and hearing requirements. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 05 Nov 2013 18:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158711 Prior notice and a real opportunity to object are mandatory before assessment under rule 16(6) and short-levy determination under rule 23(1) of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. Because the assessable value, tax, penalty, and short levy had already been worked out before the prescribed notices were effectively served, the statutory hearing requirement was not met in substance. The resulting demands under sections 14(3) and 17(1) were therefore invalid for breach of the notice procedure and natural justice. The underlying liability issue was left open, and fresh proceedings could be initiated only after full compliance with the statutory notice and hearing requirements. Case-Laws VAT and Sales Tax Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158711