https://www.taxtmi.com/caselaws?id=164745 A notice initiating assessment under section 46 of the West Bengal Value Added Tax Act, 2003 must disclose the specific basis of the authority's satisfaction that the return is incorrect or incomplete. The tribunal explained that a bare invocation of statutory power, without at least a brief indication of the enquiry result or other material relied on, deprives the dealer of a meaningful opportunity to answer the proposed action and breaches natural justice. On that basis, the Form 25 notice was held invalid and set aside for failing to state the reason for initiation of assessment proceedings. en-us Thu, 12 Jun 2008 00:00:00 +0530 Wed, 30 Apr 2014 10:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164745 A notice initiating assessment under section 46 of the West Bengal Value Added Tax Act, 2003 must disclose the specific basis of the authority's satisfaction that the return is incorrect or incomplete. The tribunal explained that a bare invocation of statutory power, without at least a brief indication of the enquiry result or other material relied on, deprives the dealer of a meaningful opportunity to answer the proposed action and breaches natural justice. On that basis, the Form 25 notice was held invalid and set aside for failing to state the reason for initiation of assessment proceedings. Case-Laws VAT and Sales Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164745