https://www.taxtmi.com/caselaws?id=160077 In a seizure-linked penalty proceeding, a show-cause notice may cover both the alleged contravention and the seizure itself where the statutory scheme is read as permitting an opportunity to explain the breach and contest the seizure. However, a quasi-judicial authority must still grant a real, reasonable and effective hearing before imposing penalty; an earlier limited appearance for producing documents is not a substitute for the statutory hearing. The penalty order was therefore held arbitrary and invalid, the revisional order also failed, and the matter was remitted for fresh decision after proper hearing. en-us Thu, 29 Apr 1999 00:00:00 +0530 Mon, 09 Dec 2013 12:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160077 In a seizure-linked penalty proceeding, a show-cause notice may cover both the alleged contravention and the seizure itself where the statutory scheme is read as permitting an opportunity to explain the breach and contest the seizure. However, a quasi-judicial authority must still grant a real, reasonable and effective hearing before imposing penalty; an earlier limited appearance for producing documents is not a substitute for the statutory hearing. The penalty order was therefore held arbitrary and invalid, the revisional order also failed, and the matter was remitted for fresh decision after proper hearing. Case-Laws VAT and Sales Tax Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160077