https://www.taxtmi.com/caselaws?id=166566 Additional security under the Assam General Sales Tax Act, 1993 could be demanded only for the statutory purposes of securing tax payment or safeguarding declarations and forms, and only on recorded reasons after giving the dealer a hearing. The demand was invalid because the notice and assessment order disclosed no relevant default or basis, the dealer's compliance explanation was ignored, and the amount exceeded the rule-based yardstick tied to anticipated or past tax. The recovery proceeding founded on that arbitrary demand was therefore quashed, and relief was granted to the dealer. en-us Tue, 05 Apr 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166566 Additional security under the Assam General Sales Tax Act, 1993 could be demanded only for the statutory purposes of securing tax payment or safeguarding declarations and forms, and only on recorded reasons after giving the dealer a hearing. The demand was invalid because the notice and assessment order disclosed no relevant default or basis, the dealer's compliance explanation was ignored, and the amount exceeded the rule-based yardstick tied to anticipated or past tax. The recovery proceeding founded on that arbitrary demand was therefore quashed, and relief was granted to the dealer. Case-Laws VAT and Sales Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166566