https://www.taxtmi.com/caselaws?id=168068 Penalty orders under section 69 of the Madhya Pradesh Vanijya Kar Adhiniyam, 1994 could not stand where they contained only a bare rejection of the dealer's explanation, without proper consideration of the reply to the show-cause notice or reasons showing satisfaction of the statutory conditions for penalty. The High Court treated this as non-application of mind, absence of reasons, and mechanical disposal. The orders were set aside and the matter was remanded to the Assistant Commissioner for fresh consideration after granting an opportunity of hearing and passing a reasoned order. en-us Tue, 13 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168068 Penalty orders under section 69 of the Madhya Pradesh Vanijya Kar Adhiniyam, 1994 could not stand where they contained only a bare rejection of the dealer's explanation, without proper consideration of the reply to the show-cause notice or reasons showing satisfaction of the statutory conditions for penalty. The High Court treated this as non-application of mind, absence of reasons, and mechanical disposal. The orders were set aside and the matter was remanded to the Assistant Commissioner for fresh consideration after granting an opportunity of hearing and passing a reasoned order. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168068