https://www.taxtmi.com/caselaws?id=162373 Section 45-A of the Madhya Pradesh Commercial Tax Act requires a transporter to carry prescribed declarations and requires the check-post officer, before imposing penalty, to record reasons, issue a clear show-cause notice, allow time for a reply, consider the explanation, and provide a meaningful hearing. Treating an unauthorised visit as participation, issuing vague notices, or passing an order before the reply date breaches mandatory procedural safeguards and audi alteram partem. Such penalty action is void and may be challenged through writ jurisdiction despite an alternative remedy where statutory procedure or natural justice is violated. 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 Section 45-A of the Madhya Pradesh Commercial Tax Act requires a transporter to carry prescribed declarations and requires the check-post officer, before imposing penalty, to record reasons, issue a clear show-cause notice, allow time for a reply, consider the explanation, and provide a meaningful hearing. Treating an unauthorised visit as participation, issuing vague notices, or passing an order before the reply date breaches mandatory procedural safeguards and audi alteram partem. Such penalty action is void and may be challenged through writ jurisdiction despite an alternative remedy where statutory procedure or natural justice is violated. Case-Laws VAT and Sales Tax Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162373