Section 28(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)Before making an assessment under sub-section (2), dealer shall -(i)be required to furnish Annexures of Consolidated Details if he has not already submitted such Annexures;(ii)be given reasonable opportunity of being heard; and(iii)be served with a notice to show cause, where determination of turnover, input tax credit or reverse input tax credit, or assessment of tax, all or any one of them, as the case may be, are to be made to the best of the judgment of the assessing authority.
