https://www.taxtmi.com/caselaws?id=164341 The High Court allowed the writ petition, quashed the order passed by the first respondent, and directed the transfer of the case to the Additional Bench for a hearing. The court emphasized the importance of the Chairman's discretion under regulation 11(3) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, in transferring cases to ensure fair hearings. The rejection of the stay application for recovery of the penalty amount was not extensively discussed, with the primary focus on rectifying the failure to transfer the case for proper adjudication, thereby upholding principles of natural justice and procedural fairness. en-us Thu, 30 Oct 2008 00:00:00 +0530 Tue, 22 Apr 2014 15:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164341 The High Court allowed the writ petition, quashed the order passed by the first respondent, and directed the transfer of the case to the Additional Bench for a hearing. The court emphasized the importance of the Chairman's discretion under regulation 11(3) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, in transferring cases to ensure fair hearings. The rejection of the stay application for recovery of the penalty amount was not extensively discussed, with the primary focus on rectifying the failure to transfer the case for proper adjudication, thereby upholding principles of natural justice and procedural fairness. Case-Laws VAT and Sales Tax Thu, 30 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164341