https://www.taxtmi.com/caselaws?id=160455 The High Court set aside Tribunal orders on procedural grounds and remanded penalty proceedings along with tax appeals for a joint hearing. The Court emphasized the interrelation between pending appeals, tax imposition, and penalties, highlighting the need to consider legal nuances where tax liability does not automatically lead to penalties. The judgment addressed non-declaration of sales, interpretation of departmental circulars, and procedural aspects, leaving all issues open for determination without making observations on merits. en-us Thu, 12 Apr 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160455 The High Court set aside Tribunal orders on procedural grounds and remanded penalty proceedings along with tax appeals for a joint hearing. The Court emphasized the interrelation between pending appeals, tax imposition, and penalties, highlighting the need to consider legal nuances where tax liability does not automatically lead to penalties. The judgment addressed non-declaration of sales, interpretation of departmental circulars, and procedural aspects, leaving all issues open for determination without making observations on merits. Case-Laws VAT and Sales Tax Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160455