https://www.taxtmi.com/caselaws?id=157917 The Court held that once a penalty order is set aside, the taxing authority cannot reimpose the penalty through a fresh order. It concluded that setting aside a penalty order means cancellation, and the authority imposing the penalty cannot levy it again through a new order. Therefore, the Court answered the first question regarding the validity of the penalty levy in the negative, in favor of the assessee. The second question regarding the applicability of limitations under the Bombay Sales Tax Act was deemed academic and not addressed. The reference was disposed of with no order as to costs. en-us Thu, 23 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157917 The Court held that once a penalty order is set aside, the taxing authority cannot reimpose the penalty through a fresh order. It concluded that setting aside a penalty order means cancellation, and the authority imposing the penalty cannot levy it again through a new order. Therefore, the Court answered the first question regarding the validity of the penalty levy in the negative, in favor of the assessee. The second question regarding the applicability of limitations under the Bombay Sales Tax Act was deemed academic and not addressed. The reference was disposed of with no order as to costs. Case-Laws VAT and Sales Tax Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157917