https://www.taxtmi.com/caselaws?id=165514 An appellate authority's power to enhance tax under section 31(4)(a) of the Andhra Pradesh Value Added Tax Act, 2005 is controlled by rule 42 of the Andhra Pradesh Value Added Tax Rules, 2005, which requires prior notice to the dealer before enhancement or determination of the correct tax payable. The absence of pre-decisional notice makes the enhancement procedurally invalid. The enhancement was therefore unsustainable and had to be reconsidered only after issuing notice and conducting any necessary enquiry. en-us Tue, 25 Jan 2011 00:00:00 +0530 Mon, 28 Jul 2014 14:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165514 An appellate authority's power to enhance tax under section 31(4)(a) of the Andhra Pradesh Value Added Tax Act, 2005 is controlled by rule 42 of the Andhra Pradesh Value Added Tax Rules, 2005, which requires prior notice to the dealer before enhancement or determination of the correct tax payable. The absence of pre-decisional notice makes the enhancement procedurally invalid. The enhancement was therefore unsustainable and had to be reconsidered only after issuing notice and conducting any necessary enquiry. Case-Laws VAT and Sales Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165514