https://www.taxtmi.com/caselaws?id=163506 A quasi-judicial penalty order passed after remand must address the remand directions and the noticee's material contentions. Here, the authority failed to consider the earlier instructions on taxability at the last purchase point, the correctness of the suppression computation, and the plea that the proceedings had already been dropped. The non-return of seized records also impaired the assessee's defence. Because these omissions meant the matter was not properly or reasonably disposed of, the Kerala High Court set aside the penalty order, while leaving the authority free to issue fresh notice and proceed afresh in accordance with law. en-us Thu, 26 Feb 2004 00:00:00 +0530 Thu, 03 Apr 2014 16:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163506 A quasi-judicial penalty order passed after remand must address the remand directions and the noticee's material contentions. Here, the authority failed to consider the earlier instructions on taxability at the last purchase point, the correctness of the suppression computation, and the plea that the proceedings had already been dropped. The non-return of seized records also impaired the assessee's defence. Because these omissions meant the matter was not properly or reasonably disposed of, the Kerala High Court set aside the penalty order, while leaving the authority free to issue fresh notice and proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163506