https://www.taxtmi.com/caselaws?id=161554 Withdrawal of an existing fiscal incentive with civil consequences cannot be sustained without prior show-cause notice and an opportunity to be heard. The Court held that the cancellation of the eligibility certificate and sales tax deferral benefit was unsustainable because the affected party had acted on the basis of the granted scheme and executed agreement, yet no prior notice was issued before adverse action was taken. The Court did not examine the merits of whether the activity amounted to manufacture, as the foundational defect was breach of natural justice. The impugned proceedings were quashed, with liberty to the authorities to proceed afresh after issuing notice. en-us Mon, 24 Mar 2003 00:00:00 +0530 Fri, 31 Jan 2014 16:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161554 Withdrawal of an existing fiscal incentive with civil consequences cannot be sustained without prior show-cause notice and an opportunity to be heard. The Court held that the cancellation of the eligibility certificate and sales tax deferral benefit was unsustainable because the affected party had acted on the basis of the granted scheme and executed agreement, yet no prior notice was issued before adverse action was taken. The Court did not examine the merits of whether the activity amounted to manufacture, as the foundational defect was breach of natural justice. The impugned proceedings were quashed, with liberty to the authorities to proceed afresh after issuing notice. Case-Laws VAT and Sales Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161554