Supreme Paper Mills Ltd vs Asst.Commnr.Commercialtaxes ...

The Supreme Court held that the show cause notice issued under Section 11E(1) of the Bengal Finance (Sales Tax) Act, 1941, was illegal due to the failure to provide a 15-day period for response and the lack of disclosure of materials justifying the notice. The Court emphasized that compliance with statutory requirements is essential for the validity of such notices. Consequently, the appeal was allowed, and the notices were quashed, reinforcing the principle that procedural fairness must be adhered to in tax assessments.