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    <title>2001 (8) TMI 1341 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A revised show cause notice proposing revision of assessment under section 20 of the Andhra Pradesh General Sales Tax Act was held valid, because the revisional authority could supplement the notice with additional grounds before final adjudication and no statutory bar was shown. That power was treated as incidental to revisional jurisdiction, and the revised notice was found to satisfy natural justice by informing the dealer of all proposed grounds. The HC also declined interference under article 226, noting the availability of statutory remedies and the absence of any exceptional circumstance for writ intervention.</description>
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    <pubDate>Tue, 21 Aug 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=160841</link>
      <description>A revised show cause notice proposing revision of assessment under section 20 of the Andhra Pradesh General Sales Tax Act was held valid, because the revisional authority could supplement the notice with additional grounds before final adjudication and no statutory bar was shown. That power was treated as incidental to revisional jurisdiction, and the revised notice was found to satisfy natural justice by informing the dealer of all proposed grounds. The HC also declined interference under article 226, noting the availability of statutory remedies and the absence of any exceptional circumstance for writ intervention.</description>
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      <pubDate>Tue, 21 Aug 2001 00:00:00 +0530</pubDate>
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