https://www.taxtmi.com/caselaws?id=164944 A separate show-cause notice under section 28(5) of the Haryana General Sales Tax Act was not mandatory where the dealer knew purchase tax assessment was underway, participated in the proceedings, supplied material for quantification, and received a reasonable opportunity of hearing. The Court applied the principle that omission of a notice, or defect in notice, does not invalidate an assessment if no prejudice is shown and fair opportunity has otherwise been given. On those facts, the assessment was not vitiated for want of a separate statutory notice, and the challenge failed. en-us Tue, 17 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164944 A separate show-cause notice under section 28(5) of the Haryana General Sales Tax Act was not mandatory where the dealer knew purchase tax assessment was underway, participated in the proceedings, supplied material for quantification, and received a reasonable opportunity of hearing. The Court applied the principle that omission of a notice, or defect in notice, does not invalidate an assessment if no prejudice is shown and fair opportunity has otherwise been given. On those facts, the assessment was not vitiated for want of a separate statutory notice, and the challenge failed. Case-Laws VAT and Sales Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164944