https://www.taxtmi.com/caselaws?id=164802 Rule 251(1) of the West Bengal Sales Tax Rules, 1995 required the appellate or revisional authority to serve Form 54 notice and afford an opportunity to object before relying on information leading to an adverse enhancement of escaped turnover. The general appellate power under Section 79(2)(b) did not dispense with that mandatory procedural safeguard. Because no Form 54 notice was served, the enhancement of gross sales could not stand, and the appellate and revisional orders were set aside with rehearing directed before the appellate authority. en-us Thu, 11 Dec 2008 00:00:00 +0530 Sat, 03 May 2014 13:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164802 Rule 251(1) of the West Bengal Sales Tax Rules, 1995 required the appellate or revisional authority to serve Form 54 notice and afford an opportunity to object before relying on information leading to an adverse enhancement of escaped turnover. The general appellate power under Section 79(2)(b) did not dispense with that mandatory procedural safeguard. Because no Form 54 notice was served, the enhancement of gross sales could not stand, and the appellate and revisional orders were set aside with rehearing directed before the appellate authority. Case-Laws VAT and Sales Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164802