https://www.taxtmi.com/caselaws?id=162416 A penalty order under section 28A(4) of the Karnataka Sales Tax Act was held unsustainable because it was passed before expiry of the mandatory minimum ten-day period for furnishing an explanation. The statutory safeguard requiring a reasonable opportunity of hearing, including the prescribed time limit where the goods had travelled at least one hundred kilometres, was treated as substantive compliance, not a mere procedural formality. Since the authority acted within six days and did not wait for the period fixed by law, the order was quashed for breach of mandatory procedure and the levy could not be sustained without authority of law. en-us Mon, 09 Jun 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162416 A penalty order under section 28A(4) of the Karnataka Sales Tax Act was held unsustainable because it was passed before expiry of the mandatory minimum ten-day period for furnishing an explanation. The statutory safeguard requiring a reasonable opportunity of hearing, including the prescribed time limit where the goods had travelled at least one hundred kilometres, was treated as substantive compliance, not a mere procedural formality. Since the authority acted within six days and did not wait for the period fixed by law, the order was quashed for breach of mandatory procedure and the levy could not be sustained without authority of law. Case-Laws VAT and Sales Tax Mon, 09 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162416