https://www.taxtmi.com/caselaws?id=168969 When a penalty order is set aside in appeal and remanded for fresh adjudication, a pre-deposit made against that penalty becomes refundable unless there is a continuing legal basis to retain it. The appellate authority had treated the penalty order as ex parte and non-speaking and directed reconsideration after giving the petitioner an opportunity to produce evidence. Because the penalty order no longer survived after being set aside, the deposited amount could not be retained merely due to pendency of the remanded proceedings. Refund was therefore due. en-us Fri, 25 Oct 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168969 When a penalty order is set aside in appeal and remanded for fresh adjudication, a pre-deposit made against that penalty becomes refundable unless there is a continuing legal basis to retain it. The appellate authority had treated the penalty order as ex parte and non-speaking and directed reconsideration after giving the petitioner an opportunity to produce evidence. Because the penalty order no longer survived after being set aside, the deposited amount could not be retained merely due to pendency of the remanded proceedings. Refund was therefore due. Case-Laws VAT and Sales Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168969