SUPREME PAPER MILLS LTD. vs ASST.COMMNR.COMMERCIALTAXES CALCUTTA&ORS

The Supreme Court held that the show cause notice issued under the Bengal Finance (Sales Tax) Act, 1941 was illegal as it failed to provide the mandatory 15-day period for response and did not disclose the materials justifying its issuance, violating Section 11E(2) of the Act. The Court emphasized that procedural fairness must be adhered to in tax assessments, and the absence of necessary information rendered the notice invalid. Consequently, the Court set aside the High Court's dismissal of the writ petition challenging the notice, thereby favoring the appellant.