https://www.taxtmi.com/caselaws?id=161182 Under the Kerala General Sales Tax Rules, 1963, Form 14D demand notices may be issued under rule 21(10) only where a dealer has filed a return and failed to pay the tax due on the returned turnover. If the return is not filed or is not acceptable, the assessing authority must first make an assessment under rule 21(9) and issue notice in Form 13. Direct issuance of Form 14D without an assessment and Form 13 notice is not in accordance with law and is liable to be quashed. en-us Wed, 05 Nov 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161182 Under the Kerala General Sales Tax Rules, 1963, Form 14D demand notices may be issued under rule 21(10) only where a dealer has filed a return and failed to pay the tax due on the returned turnover. If the return is not filed or is not acceptable, the assessing authority must first make an assessment under rule 21(9) and issue notice in Form 13. Direct issuance of Form 14D without an assessment and Form 13 notice is not in accordance with law and is liable to be quashed. Case-Laws VAT and Sales Tax Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161182