https://www.taxtmi.com/caselaws?id=165330 A show-cause notice issued before penalty proceedings must disclose the gist of the accusation and give a reasonable opportunity to respond. Because the notice here did not state that the goods were alleged to have been transported with intent to evade tax, it failed to satisfy Rule 19(1). The defect went to the root of the initiation of proceedings, so the taxpayer's reply and the final penalty order could not cure the illegality. The initiation was therefore invalid and the penalty order was vitiated. en-us Mon, 19 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165330 A show-cause notice issued before penalty proceedings must disclose the gist of the accusation and give a reasonable opportunity to respond. Because the notice here did not state that the goods were alleged to have been transported with intent to evade tax, it failed to satisfy Rule 19(1). The defect went to the root of the initiation of proceedings, so the taxpayer's reply and the final penalty order could not cure the illegality. The initiation was therefore invalid and the penalty order was vitiated. Case-Laws VAT and Sales Tax Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165330