https://www.taxtmi.com/caselaws?id=163222 Penalty under section 10A of the Central Sales Tax Act could not be sustained where the show cause notice failed to clearly and specifically allege the exact contravention under clause (d) of section 10. A notice initiating penalty proceedings must set out the charge in clear, unambiguous terms so the dealer can answer it effectively; a vague reference that was at best referable to clause (b) did not satisfy that requirement. The deficiency amounted to breach of the statutory notice requirement and natural justice, and the subsequent penalty order and revisional affirmation could not cure the foundational defect. The penalty proceedings were therefore held invalid and set aside in favour of the assessee. en-us Thu, 07 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163222 Penalty under section 10A of the Central Sales Tax Act could not be sustained where the show cause notice failed to clearly and specifically allege the exact contravention under clause (d) of section 10. A notice initiating penalty proceedings must set out the charge in clear, unambiguous terms so the dealer can answer it effectively; a vague reference that was at best referable to clause (b) did not satisfy that requirement. The deficiency amounted to breach of the statutory notice requirement and natural justice, and the subsequent penalty order and revisional affirmation could not cure the foundational defect. The penalty proceedings were therefore held invalid and set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163222