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    <title>2002 (4) TMI 922 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A confiscation order passed on the same day as search and seizure, without a meaningful pre-decisional opportunity to file objections under section 28(6) of the A.P. General Sales Tax Act, 1957, was held unsustainable. A purported no-objection representation was not treated as a voluntary waiver on the facts, and a next-day corrigendum extending time for objections could not cure the defect because the Act did not empower the authority to revise or modify a confiscation order after it had been passed. The confiscation order and corrigendum were set aside, and the matter was left for fresh consideration after objections were filed in response to the notice.</description>
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    <pubDate>Thu, 25 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 922 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161472</link>
      <description>A confiscation order passed on the same day as search and seizure, without a meaningful pre-decisional opportunity to file objections under section 28(6) of the A.P. General Sales Tax Act, 1957, was held unsustainable. A purported no-objection representation was not treated as a voluntary waiver on the facts, and a next-day corrigendum extending time for objections could not cure the defect because the Act did not empower the authority to revise or modify a confiscation order after it had been passed. The confiscation order and corrigendum were set aside, and the matter was left for fresh consideration after objections were filed in response to the notice.</description>
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      <pubDate>Thu, 25 Apr 2002 00:00:00 +0530</pubDate>
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