https://www.taxtmi.com/caselaws?id=162080 Writ interference with an assessment is not warranted where the dispute turns on contested facts and an efficacious statutory appeal is available; the assessment was left undisturbed. Penalty under section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 requires a recorded finding that under-declaration resulted from fraud or wilful neglect, after a reasonable opportunity of hearing; absent that statutory basis, the penalty was unsustainable and was quashed. The authority was left free to proceed afresh in accordance with law. en-us Fri, 16 Jun 2006 00:00:00 +0530 Sat, 15 Feb 2014 16:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162080 Writ interference with an assessment is not warranted where the dispute turns on contested facts and an efficacious statutory appeal is available; the assessment was left undisturbed. Penalty under section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 requires a recorded finding that under-declaration resulted from fraud or wilful neglect, after a reasonable opportunity of hearing; absent that statutory basis, the penalty was unsustainable and was quashed. The authority was left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162080