https://www.taxtmi.com/caselaws?id=233895 Penalty proceedings initiated on the basis of an assessment order should be kept in abeyance while the appeal against that assessment remains pending. Applying an earlier Division Bench ruling on identical facts, the HC held that continuing penalty action before disposal of the assessment appeal was not appropriate and applied the same directions mutatis mutandis. The result was that the penalty proceedings were stayed until the appellate authority decided the assessment appeal, relieving the petitioner from parallel penalty action during the pendency of the appeal. en-us Fri, 17 Aug 2012 00:00:00 +0530 Tue, 16 Apr 2013 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233895 Penalty proceedings initiated on the basis of an assessment order should be kept in abeyance while the appeal against that assessment remains pending. Applying an earlier Division Bench ruling on identical facts, the HC held that continuing penalty action before disposal of the assessment appeal was not appropriate and applied the same directions mutatis mutandis. The result was that the penalty proceedings were stayed until the appellate authority decided the assessment appeal, relieving the petitioner from parallel penalty action during the pendency of the appeal. Case-Laws VAT and Sales Tax Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233895