https://www.taxtmi.com/caselaws?id=259252 Reassessment under Section 9(3) of the Gujarat Entertainment Tax Act was held unsustainable where no show cause notice or hearing was provided before the reassessment order, as this breached the statutory procedure and principles of natural justice; the matter was remanded for fresh consideration after opportunity of hearing. On the compounding issue under Section 18, payment of twice the tax payable was treated as sufficient for compounding, and the prosecution was brought to an end. The text states that the impugned order was to be treated as a show cause notice for the remand proceedings. en-us Thu, 19 Mar 2015 00:00:00 +0530 Tue, 05 May 2015 07:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259252 Reassessment under Section 9(3) of the Gujarat Entertainment Tax Act was held unsustainable where no show cause notice or hearing was provided before the reassessment order, as this breached the statutory procedure and principles of natural justice; the matter was remanded for fresh consideration after opportunity of hearing. On the compounding issue under Section 18, payment of twice the tax payable was treated as sufficient for compounding, and the prosecution was brought to an end. The text states that the impugned order was to be treated as a show cause notice for the remand proceedings. Case-Laws Indian Laws Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259252