Description:
Tribunal Appeal No. 688/20.
Tuesday, the 1st Day of February, 2011.
Appellants M/s. AdaniWilmar Limited, Tungabhadra (p), Mantralayam (m) Kurnool dist.
Vs.
Respondent. The state of Andhra Pradesh
The appellant contends that some figures which are not in the show cause notice appears in the order and so the order is not sustainable.
Some cases were referred and in one judgment it was “Conclusions in assessment order passed which are at variance with the contents of the show cause notice amount to passing of order without putting the petitioner on notice and such order is violative of principles of natural justice”. Accrodingly tribunal allowed the appeal and remanded with directions.
Source:
Trade and Taxes. Volume no.18. Part no.6. June 2011. Page no. 274.
