https://www.taxtmi.com/caselaws?id=259120 An assessment denying compounded tax treatment under the Tamil Nadu Value Added Tax Act was held unsustainable where the authority relied on a ground not stated in the show cause notice. The notice proceeded on inter-State purchases, but the final denial rested on the alleged absence of documentary proof of exercise of option for compounded rate payment. A taxpayer must be given fair notice of the precise basis of proposed adverse action so it can meet the case effectively; a decision based on a new and undisclosed ground violates natural justice. The assessment order was therefore liable to be set aside. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 30 Apr 2015 06:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259120 An assessment denying compounded tax treatment under the Tamil Nadu Value Added Tax Act was held unsustainable where the authority relied on a ground not stated in the show cause notice. The notice proceeded on inter-State purchases, but the final denial rested on the alleged absence of documentary proof of exercise of option for compounded rate payment. A taxpayer must be given fair notice of the precise basis of proposed adverse action so it can meet the case effectively; a decision based on a new and undisclosed ground violates natural justice. The assessment order was therefore liable to be set aside. Case-Laws VAT and Sales Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259120