https://www.taxtmi.com/caselaws?id=160181 A demand for additional security under the U.P. Trade Tax Act was held unsustainable where the notice did not disclose the material relied on, the existing security already furnished, the probable tax liability, or the basis for fixing the additional security. Because such an order adversely affects the dealer, a meaningful opportunity of hearing was required before action could be taken. The vague and unreasoned notice-cum-order prevented an effective representation and was therefore illegal. The impugned demand was set aside, while the assessing officer was left free to proceed afresh in accordance with law if necessary. en-us Thu, 04 Nov 1999 00:00:00 +0530 Wed, 11 Dec 2013 12:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160181 A demand for additional security under the U.P. Trade Tax Act was held unsustainable where the notice did not disclose the material relied on, the existing security already furnished, the probable tax liability, or the basis for fixing the additional security. Because such an order adversely affects the dealer, a meaningful opportunity of hearing was required before action could be taken. The vague and unreasoned notice-cum-order prevented an effective representation and was therefore illegal. The impugned demand was set aside, while the assessing officer was left free to proceed afresh in accordance with law if necessary. Case-Laws VAT and Sales Tax Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160181