https://www.taxtmi.com/caselaws?id=269222 A revisional order under the Andhra Pradesh Value Added Tax Act could not stand where the dealer was not told what further material was needed to test its explanation and was therefore denied an effective hearing. The dealer had explained that the disputed transactions were sales of fresh fish exempt under the First Schedule and had produced invoices and ledgers, but the revisional authority did not seek the specific additional information it considered necessary before adverse action. The order was held vitiated for breach of natural justice, was set aside, and the matter was remitted for fresh consideration after giving the dealer a meaningful opportunity to respond. en-us Tue, 02 Sep 2014 00:00:00 +0530 Fri, 11 Dec 2015 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269222 A revisional order under the Andhra Pradesh Value Added Tax Act could not stand where the dealer was not told what further material was needed to test its explanation and was therefore denied an effective hearing. The dealer had explained that the disputed transactions were sales of fresh fish exempt under the First Schedule and had produced invoices and ledgers, but the revisional authority did not seek the specific additional information it considered necessary before adverse action. The order was held vitiated for breach of natural justice, was set aside, and the matter was remitted for fresh consideration after giving the dealer a meaningful opportunity to respond. Case-Laws VAT and Sales Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269222