Section 12(2) in Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001
(2)the competent authority, for reasons to be recorded in writing, may refuse to settle dispute where it appears to him that the applicant has concealed any material evidence or suppressed any information or particulars by furnishing untrue or false of incorrect or incomplete information:Provided that no order adversely affecting the applicant shall be passed without giving the applicant a reasonable opportunity of showing cause against such refusal.
