https://www.taxtmi.com/caselaws?id=162373 Penalty orders under the commercial tax law are vulnerable where the prescribed pre-decisional procedure is not followed: the authority must record reasons, issue a clear show-cause notice, allow time to reply, consider the explanation, and grant a meaningful hearing. The note also explains that vague notices, hurried action, and treating an unauthorised visit as participation can amount to breach of natural justice and render the order void. It further states that writ jurisdiction remains available where the impugned orders are per se illegal or passed in violation of mandatory statutory safeguards, even if an alternative remedy exists. en-us Mon, 28 Jul 2003 00:00:00 +0530 Tue, 25 Feb 2014 16:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162373 Penalty orders under the commercial tax law are vulnerable where the prescribed pre-decisional procedure is not followed: the authority must record reasons, issue a clear show-cause notice, allow time to reply, consider the explanation, and grant a meaningful hearing. The note also explains that vague notices, hurried action, and treating an unauthorised visit as participation can amount to breach of natural justice and render the order void. It further states that writ jurisdiction remains available where the impugned orders are per se illegal or passed in violation of mandatory statutory safeguards, even if an alternative remedy exists. Case-Laws VAT and Sales Tax Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162373