https://www.taxtmi.com/caselaws?id=294593 The High Court set aside the show cause notices and consequential order issued by the Superintendent of Taxes, emphasizing the necessity of proper notice issuance before invoking powers under the TVAT Act. The Court highlighted discrepancies in statutory provisions and ruled that special powers under Section 27 could only be exercised following a notice under Section 24. Consequently, the impugned orders under Section 27 were invalidated, along with any resulting demand notices. The petition was allowed, pending applications disposed of, and the Court's decision was grounded in upholding procedural requirements under the Act. en-us Mon, 27 Jan 2020 00:00:00 +0530 Tue, 15 Jun 2021 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294593 The High Court set aside the show cause notices and consequential order issued by the Superintendent of Taxes, emphasizing the necessity of proper notice issuance before invoking powers under the TVAT Act. The Court highlighted discrepancies in statutory provisions and ruled that special powers under Section 27 could only be exercised following a notice under Section 24. Consequently, the impugned orders under Section 27 were invalidated, along with any resulting demand notices. The petition was allowed, pending applications disposed of, and the Court's decision was grounded in upholding procedural requirements under the Act. Case-Laws VAT and Sales Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294593