https://www.taxtmi.com/caselaws?id=162198 The High Court of MADRAS found a violation of the audi alteram partem rule due to non-service of a revised notice under the Central Sales Tax Act, 1956. The Court annulled the assessment orders with significant penalties, remitting the matter for a fresh inquiry to provide the appellant with a proper opportunity to present his case. The Special Government Pleader was instructed to provide a copy of the revised notice to the appellant's counsel for expedited proceedings. No costs were awarded, and the appeal was closed. en-us Tue, 18 Nov 2003 00:00:00 +0530 Thu, 20 Feb 2014 17:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162198 The High Court of MADRAS found a violation of the audi alteram partem rule due to non-service of a revised notice under the Central Sales Tax Act, 1956. The Court annulled the assessment orders with significant penalties, remitting the matter for a fresh inquiry to provide the appellant with a proper opportunity to present his case. The Special Government Pleader was instructed to provide a copy of the revised notice to the appellant's counsel for expedited proceedings. No costs were awarded, and the appeal was closed. Case-Laws VAT and Sales Tax Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162198