https://www.taxtmi.com/caselaws?id=397841 The appellate power to enhance tax under the Uttarakhand Value Added Tax framework is subject to a mandatory pre-enhancement hearing. Where the statute expressly requires notice of the proposed increase and an opportunity to be heard, an order enhancing liability without showing compliance with that safeguard cannot stand. The impugned enhancement was therefore set aside to that extent, and the matter was remitted for a fresh decision after hearing the assessee on the proposed increase. en-us Mon, 24 Aug 2020 00:00:00 +0530 Mon, 31 Aug 2020 13:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397841 The appellate power to enhance tax under the Uttarakhand Value Added Tax framework is subject to a mandatory pre-enhancement hearing. Where the statute expressly requires notice of the proposed increase and an opportunity to be heard, an order enhancing liability without showing compliance with that safeguard cannot stand. The impugned enhancement was therefore set aside to that extent, and the matter was remitted for a fresh decision after hearing the assessee on the proposed increase. Case-Laws VAT and Sales Tax Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397841