https://www.taxtmi.com/caselaws?id=163859 A writ petition challenging penalty and seizure under the Assam General Sales Tax Act was held maintainable despite an alternative appellate remedy, because the challenge raised legality and procedural fairness concerns warranting judicial scrutiny. On the merits, the revenue authorities were required to prove the alleged transport contravention and to afford a reasonable opportunity by supplying the material relied upon. The revisional authority failed to deal with the dealer's explanation, did not properly address non-supply of the verification report, and relied on an inadequate record; the penalty and revisional orders were therefore unsustainable, set aside, and the matter was remitted for fresh adjudication. en-us Tue, 16 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163859 A writ petition challenging penalty and seizure under the Assam General Sales Tax Act was held maintainable despite an alternative appellate remedy, because the challenge raised legality and procedural fairness concerns warranting judicial scrutiny. On the merits, the revenue authorities were required to prove the alleged transport contravention and to afford a reasonable opportunity by supplying the material relied upon. The revisional authority failed to deal with the dealer's explanation, did not properly address non-supply of the verification report, and relied on an inadequate record; the penalty and revisional orders were therefore unsustainable, set aside, and the matter was remitted for fresh adjudication. Case-Laws VAT and Sales Tax Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163859