https://www.taxtmi.com/caselaws?id=159024 The High Court directed the Tribunal to refer questions regarding penalty imposition based on assessment findings without separate penalty proceedings. The Tribunal's failure to refer all questions of law as directed led to the Court invoking Section 44(3) of the Act to require compliance. The Court emphasized the importance of following procedural requirements and directed the Tribunal to rectify the oversight promptly to enable a comprehensive determination of the legal issues raised. The Court disposed of the applications with directions for the Tribunal to comply within a specified timeframe. en-us Tue, 30 Jan 1996 00:00:00 +0530 Wed, 13 Nov 2013 15:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159024 The High Court directed the Tribunal to refer questions regarding penalty imposition based on assessment findings without separate penalty proceedings. The Tribunal's failure to refer all questions of law as directed led to the Court invoking Section 44(3) of the Act to require compliance. The Court emphasized the importance of following procedural requirements and directed the Tribunal to rectify the oversight promptly to enable a comprehensive determination of the legal issues raised. The Court disposed of the applications with directions for the Tribunal to comply within a specified timeframe. Case-Laws VAT and Sales Tax Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159024