https://www.taxtmi.com/caselaws?id=168080 Penalty proceedings under the U.P. Value Added Tax Act were held unsustainable where the show-cause notice invoked one penal limb, but the final order imposed penalty under a different limb. A notice must inform the dealer of the very ground on which penalty is ultimately founded so that a proper reply and hearing can be given. Because no notice was issued under the provision actually applied, the assessee was denied a reasonable opportunity of hearing and the penalty order was vitiated for breach of natural justice. en-us Fri, 03 May 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168080 Penalty proceedings under the U.P. Value Added Tax Act were held unsustainable where the show-cause notice invoked one penal limb, but the final order imposed penalty under a different limb. A notice must inform the dealer of the very ground on which penalty is ultimately founded so that a proper reply and hearing can be given. Because no notice was issued under the provision actually applied, the assessee was denied a reasonable opportunity of hearing and the penalty order was vitiated for breach of natural justice. Case-Laws VAT and Sales Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168080