https://www.taxtmi.com/caselaws?id=158993 Where goods are detained and penalty is proposed under section 14-B(7) of the Punjab General Sales Tax Act, the authority must follow the prescribed procedure and comply with natural justice before fixing liability. If the claimant asserts ownership and has furnished a bank guarantee for release, notice must be issued to both the claimant and the consignee, and their versions must be heard before ownership and penalty liability are decided. The impugned procedure was treated as irregular, and the matter was sent back for fresh decision after notice and hearing, with consequential refund of the encashed bank guarantee if no penalty is ultimately leviable. 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 Where goods are detained and penalty is proposed under section 14-B(7) of the Punjab General Sales Tax Act, the authority must follow the prescribed procedure and comply with natural justice before fixing liability. If the claimant asserts ownership and has furnished a bank guarantee for release, notice must be issued to both the claimant and the consignee, and their versions must be heard before ownership and penalty liability are decided. The impugned procedure was treated as irregular, and the matter was sent back for fresh decision after notice and hearing, with consequential refund of the encashed bank guarantee if no penalty is ultimately leviable. Case-Laws VAT and Sales Tax Wed, 17 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158993