https://www.taxtmi.com/caselaws?id=169024 A recovery notice proposing attachment and auction of immovable properties for sales tax dues could not stand because the affected owner was not given prior notice or an opportunity of hearing. The High Court held that proceeding against property without affording a hearing breached the principles of natural justice, and it declined to examine the underlying merits of whether the properties could ultimately be used for recovery. The notification was therefore quashed and set aside, while the department was given liberty to initiate fresh proceedings in accordance with law after giving full opportunity of hearing. en-us Thu, 07 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169024 A recovery notice proposing attachment and auction of immovable properties for sales tax dues could not stand because the affected owner was not given prior notice or an opportunity of hearing. The High Court held that proceeding against property without affording a hearing breached the principles of natural justice, and it declined to examine the underlying merits of whether the properties could ultimately be used for recovery. The notification was therefore quashed and set aside, while the department was given liberty to initiate fresh proceedings in accordance with law after giving full opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169024