https://www.taxtmi.com/caselaws?id=429838 A show cause notice must set out the material particulars of the alleged suppressed sales, incorrect recording, or claims and deductions so the assessee can meet the case effectively; a bald notice that omits such details breaches natural justice, and later disclosure at hearing does not cure that defect. The HC quashed the notice and assessment order, and directed fresh notice and fresh adjudication with reasoned consideration of the assessee's contentions. en-us Wed, 21 Sep 2022 00:00:00 +0530 Sat, 05 Nov 2022 12:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429838 A show cause notice must set out the material particulars of the alleged suppressed sales, incorrect recording, or claims and deductions so the assessee can meet the case effectively; a bald notice that omits such details breaches natural justice, and later disclosure at hearing does not cure that defect. The HC quashed the notice and assessment order, and directed fresh notice and fresh adjudication with reasoned consideration of the assessee's contentions. Case-Laws VAT and Sales Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429838