https://www.taxtmi.com/caselaws?id=163779 A revision show-cause notice proposing reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 must disclose the materials, records, and specific basis relied on so the assessee can meaningfully answer the proposal. Where the notice refers to alleged defects or recovered records, it must supply the relevant particulars and supporting material to enable an effective rebuttal. A bare notice that omits those details denies a reasonable opportunity of objection and fails the requirements of natural justice; the Madras HC therefore held the notice unsustainable and set it aside. en-us Fri, 10 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163779 A revision show-cause notice proposing reassessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 must disclose the materials, records, and specific basis relied on so the assessee can meaningfully answer the proposal. Where the notice refers to alleged defects or recovered records, it must supply the relevant particulars and supporting material to enable an effective rebuttal. A bare notice that omits those details denies a reasonable opportunity of objection and fails the requirements of natural justice; the Madras HC therefore held the notice unsustainable and set it aside. Case-Laws VAT and Sales Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163779