https://www.taxtmi.com/caselaws?id=167892 Penalty proceedings under the Punjab General Sales Tax Act were treated as unsustainable where mandatory notice to the consignee was not served in the circumstances, because the defect in service vitiated the penalty order. The proper appellate course, once the notice defect was accepted, was to remit the matter for fresh adjudication by the competent authority rather than finally terminate liability on that procedural ground. The stated result was remand for decision on merits in accordance with law. en-us Thu, 05 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167892 Penalty proceedings under the Punjab General Sales Tax Act were treated as unsustainable where mandatory notice to the consignee was not served in the circumstances, because the defect in service vitiated the penalty order. The proper appellate course, once the notice defect was accepted, was to remit the matter for fresh adjudication by the competent authority rather than finally terminate liability on that procedural ground. The stated result was remand for decision on merits in accordance with law. Case-Laws VAT and Sales Tax Thu, 05 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167892