https://www.taxtmi.com/caselaws?id=157208 A writ petition was maintainable despite an asserted alternative remedy because the check-post receipt was not an appealable original order under the Haryana General Sales Tax Act, 1973 and no reasoned quasi-judicial determination had been made. Penalty collection at the check-post was unlawful because section 51 required a reasoned order and a reasonable opportunity of being heard before imposing penalty; collection without recording any contravention or compliance failure could not be sustained, and refund of the amounts collected was directed. en-us Tue, 12 May 1992 00:00:00 +0530 Tue, 01 Oct 2013 16:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157208 A writ petition was maintainable despite an asserted alternative remedy because the check-post receipt was not an appealable original order under the Haryana General Sales Tax Act, 1973 and no reasoned quasi-judicial determination had been made. Penalty collection at the check-post was unlawful because section 51 required a reasoned order and a reasonable opportunity of being heard before imposing penalty; collection without recording any contravention or compliance failure could not be sustained, and refund of the amounts collected was directed. Case-Laws VAT and Sales Tax Tue, 12 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157208