https://www.taxtmi.com/caselaws?id=158190 Penalty proceedings under the U.P. Sales Tax Act cannot survive where the seizure order forming their sole foundation has already been finally held illegal under section 28-A(1); once the seizure is invalid, the basis for proceedings under section 15-A(1)(o) disappears. The note also explains that where a later appellate order conflicts with an earlier final tribunal decision on the same seizure, the later order may be set aside and the appeal restored for fresh consideration to avoid contradictory outcomes, with costs possible for non-production of the earlier order. en-us Fri, 04 Feb 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158190 Penalty proceedings under the U.P. Sales Tax Act cannot survive where the seizure order forming their sole foundation has already been finally held illegal under section 28-A(1); once the seizure is invalid, the basis for proceedings under section 15-A(1)(o) disappears. The note also explains that where a later appellate order conflicts with an earlier final tribunal decision on the same seizure, the later order may be set aside and the appeal restored for fresh consideration to avoid contradictory outcomes, with costs possible for non-production of the earlier order. Case-Laws VAT and Sales Tax Fri, 04 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158190