https://www.taxtmi.com/caselaws?id=165016 A demand for penal interest or penalty under the sales tax enactments could not be sustained where the assessing authority issued no show-cause notice and gave no opportunity of hearing before passing the order. The departmental circular requiring notice and a reasoned order before imposing such levy was treated as binding on subordinate officers in the absence of any contrary higher-court ruling. Because the prescribed procedure was not followed, the impugned orders were held unsustainable and were set aside, with the matter remitted for fresh consideration after notice and hearing. en-us Tue, 30 Jun 2009 00:00:00 +0530 Thu, 06 Nov 2014 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165016 A demand for penal interest or penalty under the sales tax enactments could not be sustained where the assessing authority issued no show-cause notice and gave no opportunity of hearing before passing the order. The departmental circular requiring notice and a reasoned order before imposing such levy was treated as binding on subordinate officers in the absence of any contrary higher-court ruling. Because the prescribed procedure was not followed, the impugned orders were held unsustainable and were set aside, with the matter remitted for fresh consideration after notice and hearing. Case-Laws VAT and Sales Tax Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165016