https://www.taxtmi.com/caselaws?id=162684 A penalty order under the Andhra Pradesh General Sales Tax Act was invalid because it was based on a ground not disclosed in the show cause notice. The notice alleged violation of section 5B(2)(ii), but the order relied on a different basis, namely that use of light diesel oil in manufacture amounted to a deemed sale. A quasi-judicial authority cannot travel beyond the case set out in the notice, as the affected party must have a fair opportunity to meet the precise adverse ground. The penalty was therefore unsustainable and was set aside for breach of natural justice. en-us Mon, 28 Nov 2005 00:00:00 +0530 Wed, 12 Mar 2014 16:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162684 A penalty order under the Andhra Pradesh General Sales Tax Act was invalid because it was based on a ground not disclosed in the show cause notice. The notice alleged violation of section 5B(2)(ii), but the order relied on a different basis, namely that use of light diesel oil in manufacture amounted to a deemed sale. A quasi-judicial authority cannot travel beyond the case set out in the notice, as the affected party must have a fair opportunity to meet the precise adverse ground. The penalty was therefore unsustainable and was set aside for breach of natural justice. Case-Laws VAT and Sales Tax Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162684