https://www.taxtmi.com/caselaws?id=156206 Where an appellate authority sets aside a penalty order for want of notice and directs refund of the recovered amount, the order is treated as a final annulment of the penalty, not a technical remand. Read with the appeal scheme under the Rajasthan Sales Tax Act, 1954, the absence of any express direction for a fresh decision or further inquiry leaves no scope for the assessing authority to restart penalty proceedings. On that footing, fresh penalty proceedings were incompetent and the Revenue's revision failed. en-us Wed, 07 Nov 1990 00:00:00 +0530 Mon, 16 Sep 2013 14:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156206 Where an appellate authority sets aside a penalty order for want of notice and directs refund of the recovered amount, the order is treated as a final annulment of the penalty, not a technical remand. Read with the appeal scheme under the Rajasthan Sales Tax Act, 1954, the absence of any express direction for a fresh decision or further inquiry leaves no scope for the assessing authority to restart penalty proceedings. On that footing, fresh penalty proceedings were incompetent and the Revenue's revision failed. Case-Laws VAT and Sales Tax Wed, 07 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156206