https://www.taxtmi.com/caselaws?id=158993 The court found that the Assistant Excise and Taxation Commissioner violated procedural requirements under section 14-B(7) of the Punjab General Sales Tax Act, 1948 by imposing a penalty without proper notice and hearing. The court directed the Commissioner to issue notice to both parties, hear them, and make a lawful determination regarding the ownership of the goods. Emphasizing the importance of due process, the court allowed for the imposition of a penalty on one party and the encashment of a bank guarantee, with the possibility of refund if the penalty is deemed inapplicable. The case was concluded without costs, stressing the need for procedural fairness and adherence to natural justice principles. en-us Wed, 17 May 1995 00:00:00 +0530 Tue, 12 Nov 2013 16:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158993 The court found that the Assistant Excise and Taxation Commissioner violated procedural requirements under section 14-B(7) of the Punjab General Sales Tax Act, 1948 by imposing a penalty without proper notice and hearing. The court directed the Commissioner to issue notice to both parties, hear them, and make a lawful determination regarding the ownership of the goods. Emphasizing the importance of due process, the court allowed for the imposition of a penalty on one party and the encashment of a bank guarantee, with the possibility of refund if the penalty is deemed inapplicable. The case was concluded without costs, stressing the need for procedural fairness and adherence to natural justice principles. Case-Laws VAT and Sales Tax Wed, 17 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158993