https://www.taxtmi.com/caselaws?id=161516 A penalty order under a fiscal check-post scheme had to be reasoned and communicated to the affected person, because effective appellate review depended on service of the order and the quasi-judicial duty to record reasons formed part of fair procedure. The court also treated coercive recovery as impermissible where it frustrated the statutory appeal by encashing the bank guarantee before effective service of the order. On those facts, the objection of alternative remedy was rejected and relief was granted for refund of the amount not required for the appellate pre-deposit. en-us Mon, 21 Apr 2003 00:00:00 +0530 Thu, 30 Jan 2014 18:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161516 A penalty order under a fiscal check-post scheme had to be reasoned and communicated to the affected person, because effective appellate review depended on service of the order and the quasi-judicial duty to record reasons formed part of fair procedure. The court also treated coercive recovery as impermissible where it frustrated the statutory appeal by encashing the bank guarantee before effective service of the order. On those facts, the objection of alternative remedy was rejected and relief was granted for refund of the amount not required for the appellate pre-deposit. Case-Laws VAT and Sales Tax Mon, 21 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161516