https://www.taxtmi.com/caselaws?id=263910 The court set aside the impugned proceedings for lack of a show-cause notice as required by a circular. Emphasizing the importance of providing an opportunity for the petitioner to respond before imposing a penalty, the court directed the respondent to issue a notice within two weeks, allowing the petitioner to submit an explanation. The respondent was instructed to consider the explanation and proceed accordingly, ensuring a personal hearing. The court quashed the impugned orders, directing the petitioner to treat them as show-cause notices and submit a reply within three weeks. The writ petitions were allowed, with no costs imposed. en-us Wed, 02 Apr 2014 00:00:00 +0530 Sat, 12 Sep 2015 07:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263910 The court set aside the impugned proceedings for lack of a show-cause notice as required by a circular. Emphasizing the importance of providing an opportunity for the petitioner to respond before imposing a penalty, the court directed the respondent to issue a notice within two weeks, allowing the petitioner to submit an explanation. The respondent was instructed to consider the explanation and proceed accordingly, ensuring a personal hearing. The court quashed the impugned orders, directing the petitioner to treat them as show-cause notices and submit a reply within three weeks. The writ petitions were allowed, with no costs imposed. Case-Laws VAT and Sales Tax Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263910