https://www.taxtmi.com/caselaws?id=304649 Assessment-cum-penalty proceedings under the Andhra Pradesh VAT Act were challenged for breach of natural justice because the dealer was not given the material relied on and the final order introduced grounds not contained in the show cause notice. The Court, following an earlier order in similar matters, accepted that the record did not show the necessary particulars had been supplied to the dealer. It held that the authorities must first furnish those particulars and give an opportunity to object before proceeding. The impugned order was set aside and the matter remitted for fresh action after disclosure of the required details. en-us Mon, 26 Oct 2015 00:00:00 +0530 Mon, 24 Feb 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304649 Assessment-cum-penalty proceedings under the Andhra Pradesh VAT Act were challenged for breach of natural justice because the dealer was not given the material relied on and the final order introduced grounds not contained in the show cause notice. The Court, following an earlier order in similar matters, accepted that the record did not show the necessary particulars had been supplied to the dealer. It held that the authorities must first furnish those particulars and give an opportunity to object before proceeding. The impugned order was set aside and the matter remitted for fresh action after disclosure of the required details. Case-Laws VAT / Sales Tax Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304649