https://www.taxtmi.com/caselaws?id=164091 Enhancement of assessment without issuing the mandatory notice under Rule 50(3) of the Orissa Sales Tax Rules, 1947 was held to violate natural justice. The notice requirement is a mandatory procedural safeguard before any enhancement, and non-compliance vitiates the appellate order. On that basis, the Tribunal's order was set aside and the matter was remanded for fresh consideration in accordance with law. en-us Wed, 12 Mar 2008 00:00:00 +0530 Thu, 17 Apr 2014 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164091 Enhancement of assessment without issuing the mandatory notice under Rule 50(3) of the Orissa Sales Tax Rules, 1947 was held to violate natural justice. The notice requirement is a mandatory procedural safeguard before any enhancement, and non-compliance vitiates the appellate order. On that basis, the Tribunal's order was set aside and the matter was remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164091