https://www.taxtmi.com/caselaws?id=159012 Rule 12 read with Rule 17(3) of the Andhra Pradesh General Sales Tax Rules, 1957 requires prior notice and an opportunity of hearing before a provisional assessment is made, and the same safeguard applies to the levy of penalty. Where no statutory notice was served before passing the provisional assessment order, the consequential demand notices could not be sustained. On that basis, the provisional assessment order and demand notices, including the penalty component, were held invalid and set aside. en-us Mon, 01 Jul 1996 00:00:00 +0530 Wed, 13 Nov 2013 14:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159012 Rule 12 read with Rule 17(3) of the Andhra Pradesh General Sales Tax Rules, 1957 requires prior notice and an opportunity of hearing before a provisional assessment is made, and the same safeguard applies to the levy of penalty. Where no statutory notice was served before passing the provisional assessment order, the consequential demand notices could not be sustained. On that basis, the provisional assessment order and demand notices, including the penalty component, were held invalid and set aside. Case-Laws VAT and Sales Tax Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159012