https://www.taxtmi.com/caselaws?id=166501 A revised sales tax assessment based only on audit objections was unsustainable because no fresh material outside the record was shown, and reassessment cannot rest on a later change of view on the same material. Service of the show-cause notice and revised order also failed to follow the mandatory sequence in Rule 58 of the Andhra Pradesh General Sales Tax Rules, offending natural justice. The revision was further held time-barred because it was served after the permissible period had expired, and the availability of an appellate remedy did not defeat writ jurisdiction where the order was said to be without jurisdiction and barred by limitation. en-us Fri, 26 Aug 2011 00:00:00 +0530 Tue, 30 Sep 2014 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166501 A revised sales tax assessment based only on audit objections was unsustainable because no fresh material outside the record was shown, and reassessment cannot rest on a later change of view on the same material. Service of the show-cause notice and revised order also failed to follow the mandatory sequence in Rule 58 of the Andhra Pradesh General Sales Tax Rules, offending natural justice. The revision was further held time-barred because it was served after the permissible period had expired, and the availability of an appellate remedy did not defeat writ jurisdiction where the order was said to be without jurisdiction and barred by limitation. Case-Laws VAT and Sales Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166501