https://www.taxtmi.com/caselaws?id=234286 Gross negligence in the exercise of quasi-judicial powers can amount to misconduct and justify departmental action even without an express allegation of oblique motive. Where a sales tax officer released impounded goods without verifying end-use proof and levied tax and penalty far below the required figure, the conduct was treated as a serious failure in decision-making rather than a mere debatable error on merits. Judicial review in such matters is confined to the decision-making process, not the merits of the assessment order. On that basis, the disciplinary penalty was upheld and the challenge failed. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 05 Jun 2013 11:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234286 Gross negligence in the exercise of quasi-judicial powers can amount to misconduct and justify departmental action even without an express allegation of oblique motive. Where a sales tax officer released impounded goods without verifying end-use proof and levied tax and penalty far below the required figure, the conduct was treated as a serious failure in decision-making rather than a mere debatable error on merits. Judicial review in such matters is confined to the decision-making process, not the merits of the assessment order. On that basis, the disciplinary penalty was upheld and the challenge failed. Case-Laws VAT and Sales Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234286