https://www.taxtmi.com/caselaws?id=162867 Where a statutory revision against a penalty order is filed within time and is entertained, the revisional authority must decide the challenge on merits and cannot decline consideration merely on a belatedness objection. The High Court held that, absent a specific finding that a combined revision was not maintainable, the authority was legally bound to adjudicate the penalty issue one way or the other. The refusal to examine the penalty revision was therefore unsustainable, the order was set aside, and the matter was remanded for fresh decision on merits. en-us Mon, 25 Jul 2005 00:00:00 +0530 Tue, 18 Mar 2014 11:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162867 Where a statutory revision against a penalty order is filed within time and is entertained, the revisional authority must decide the challenge on merits and cannot decline consideration merely on a belatedness objection. The High Court held that, absent a specific finding that a combined revision was not maintainable, the authority was legally bound to adjudicate the penalty issue one way or the other. The refusal to examine the penalty revision was therefore unsustainable, the order was set aside, and the matter was remanded for fresh decision on merits. Case-Laws VAT and Sales Tax Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162867