https://www.taxtmi.com/caselaws?id=161227 The court held that imposing a penalty under section 13(5) of the Orissa Sales Tax Act without granting the petitioner an opportunity to be heard violated principles of natural justice. The penalty imposition was deemed unjustifiable, and the orders imposing the penalty were quashed as a result. en-us Tue, 11 Mar 1997 00:00:00 +0530 Thu, 09 Jan 2014 18:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161227 The court held that imposing a penalty under section 13(5) of the Orissa Sales Tax Act without granting the petitioner an opportunity to be heard violated principles of natural justice. The penalty imposition was deemed unjustifiable, and the orders imposing the penalty were quashed as a result. Case-Laws VAT and Sales Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161227