https://www.taxtmi.com/caselaws?id=380027 An adjudicatory forfeiture under the Telangana VAT regime cannot travel beyond the amount proposed in the show-cause notice; an order that exceeds the notice scope reflects non-application of mind and denies a fair opportunity to meet the case ultimately decided. The authority must also consider material objections, including the applicability of the government order and whether the taxpayer acted as a sub-contractor under an EPC turnkey contract. Because these aspects were not properly examined, the forfeiture order was unsustainable, was set aside, and the matter was remitted for fresh consideration after hearing the taxpayer. en-us Tue, 12 Mar 2019 00:00:00 +0530 Mon, 13 May 2019 06:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380027 An adjudicatory forfeiture under the Telangana VAT regime cannot travel beyond the amount proposed in the show-cause notice; an order that exceeds the notice scope reflects non-application of mind and denies a fair opportunity to meet the case ultimately decided. The authority must also consider material objections, including the applicability of the government order and whether the taxpayer acted as a sub-contractor under an EPC turnkey contract. Because these aspects were not properly examined, the forfeiture order was unsustainable, was set aside, and the matter was remitted for fresh consideration after hearing the taxpayer. Case-Laws VAT and Sales Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380027