https://www.taxtmi.com/caselaws?id=183763 Section 67(5) of the Andhra Pradesh Value Added Tax Act permitted review, amendment or revocation of a clarification ruling only for good and sufficient cause and after giving the affected party an opportunity of hearing. The High Court found the review and clarification exercise invalid because the order did not disclose reasons for reopening the earlier rulings and the notices to the dealer did not state the basis of the proposed review. In the absence of recorded grounds and effective notice, the statutory conditions and principles of natural justice were not met. The review and clarification order was therefore invalid, and the consequential assessment order could not be sustained. en-us Thu, 05 Feb 2015 00:00:00 +0530 Tue, 21 Jun 2016 10:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183763 Section 67(5) of the Andhra Pradesh Value Added Tax Act permitted review, amendment or revocation of a clarification ruling only for good and sufficient cause and after giving the affected party an opportunity of hearing. The High Court found the review and clarification exercise invalid because the order did not disclose reasons for reopening the earlier rulings and the notices to the dealer did not state the basis of the proposed review. In the absence of recorded grounds and effective notice, the statutory conditions and principles of natural justice were not met. The review and clarification order was therefore invalid, and the consequential assessment order could not be sustained. Case-Laws VAT and Sales Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183763