https://www.taxtmi.com/caselaws?id=329236 A communication demanding tax was read down as a show-cause notice because it had proceeded on a unilateral conclusion without first giving the taxpayer an opportunity to object. The Karnataka HC held that jurisdiction of the Deputy Commissioner need not be finally decided at that stage, but the taxpayer was entitled to raise objections, including on the officer's authority and competence to act under Section 74 of the Karnataka Value Added Tax Act, 2003. The authority was required to decide jurisdiction first after granting a personal hearing, and then pass orders on the merits. No coercive step had yet been initiated. en-us Wed, 23 Mar 2016 00:00:00 +0530 Sat, 25 Jun 2016 11:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329236 A communication demanding tax was read down as a show-cause notice because it had proceeded on a unilateral conclusion without first giving the taxpayer an opportunity to object. The Karnataka HC held that jurisdiction of the Deputy Commissioner need not be finally decided at that stage, but the taxpayer was entitled to raise objections, including on the officer's authority and competence to act under Section 74 of the Karnataka Value Added Tax Act, 2003. The authority was required to decide jurisdiction first after granting a personal hearing, and then pass orders on the merits. No coercive step had yet been initiated. Case-Laws VAT and Sales Tax Wed, 23 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329236