https://www.taxtmi.com/caselaws?id=163995 A show-cause notice proposing tax under the Andhra Pradesh Value Added Tax Act must disclose the basis and jurisdictional facts for the proposed levy so the assessee can give an effective reply. A notice that merely states that turnover is proposed to be taxed, without explaining the grounds for levy, is vague and breaches audi alteram partem. That defect is not cured by the later assessment order or by the availability of an appellate remedy. The resulting assessment is therefore unsustainable for breach of natural justice and may be quashed, with liberty to issue a fresh notice and decide the matter after hearing objections. en-us Tue, 07 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163995 A show-cause notice proposing tax under the Andhra Pradesh Value Added Tax Act must disclose the basis and jurisdictional facts for the proposed levy so the assessee can give an effective reply. A notice that merely states that turnover is proposed to be taxed, without explaining the grounds for levy, is vague and breaches audi alteram partem. That defect is not cured by the later assessment order or by the availability of an appellate remedy. The resulting assessment is therefore unsustainable for breach of natural justice and may be quashed, with liberty to issue a fresh notice and decide the matter after hearing objections. Case-Laws VAT and Sales Tax Tue, 07 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163995