https://www.taxtmi.com/article/detailed?id=1246 Where a penalty order in tax proceedings is arbitrary or afflicted by procedural infirmity-notably absence of inquiry or denial of opportunity to be heard-the order should be quashed rather than remanded to the same penalizing authority, because remand subjects the taxpayer to repeat penal proceedings, hardship and potential double jeopardy, and fails to deliver effective relief under welfare-focused tax laws. en-us Tue, 12 Apr 2011 07:21:50 +0530 Tue, 12 Apr 2011 07:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1246 Where a penalty order in tax proceedings is arbitrary or afflicted by procedural infirmity-notably absence of inquiry or denial of opportunity to be heard-the order should be quashed rather than remanded to the same penalizing authority, because remand subjects the taxpayer to repeat penal proceedings, hardship and potential double jeopardy, and fails to deliver effective relief under welfare-focused tax laws. Articles Value Added Tax - VAT and CST Tue, 12 Apr 2011 07:21:50 +0530 https://www.taxtmi.com/article/detailed?id=1246