https://www.taxtmi.com/caselaws?id=186959 An enhancing revisional assessment cannot be sustained where the assessee has asked for a personal hearing in response to a show cause notice and no hearing is granted. Section 20(4) of the Andhra Pradesh General Sales Tax Act, 1957 and Rule 31(6) of the Andhra Pradesh General Sales Tax Rules, 1957 require a show-cause opportunity and a reasonable opportunity of being heard before an enhancing order is passed. In a suo motu revision affecting substantial tax liability, denial of the requested hearing amounted to breach of natural justice and rendered the revisional order unsustainable. en-us Tue, 07 Aug 2007 00:00:00 +0530 Tue, 31 Oct 2017 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186959 An enhancing revisional assessment cannot be sustained where the assessee has asked for a personal hearing in response to a show cause notice and no hearing is granted. Section 20(4) of the Andhra Pradesh General Sales Tax Act, 1957 and Rule 31(6) of the Andhra Pradesh General Sales Tax Rules, 1957 require a show-cause opportunity and a reasonable opportunity of being heard before an enhancing order is passed. In a suo motu revision affecting substantial tax liability, denial of the requested hearing amounted to breach of natural justice and rendered the revisional order unsustainable. Case-Laws VAT and Sales Tax Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186959