https://www.taxtmi.com/caselaws?id=263962 A penalty order cannot be sustained where it records that no explanation was given, even though the assessee had already filed objections to the penalty notice. The assessee's reply disputed the basis for levy, denied mala fide intent and challenged the grounds for maximum penalty, so the authority was required to consider that response before concluding the proceedings. Because the penalty order proceeded on a mistaken factual assumption and failed to properly address the explanation already on record, it was set aside. The matter was remitted for fresh consideration after affording the assessee an opportunity of hearing and to file further objections. en-us Mon, 01 Jun 2015 00:00:00 +0530 Mon, 14 Sep 2015 07:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263962 A penalty order cannot be sustained where it records that no explanation was given, even though the assessee had already filed objections to the penalty notice. The assessee's reply disputed the basis for levy, denied mala fide intent and challenged the grounds for maximum penalty, so the authority was required to consider that response before concluding the proceedings. Because the penalty order proceeded on a mistaken factual assumption and failed to properly address the explanation already on record, it was set aside. The matter was remitted for fresh consideration after affording the assessee an opportunity of hearing and to file further objections. Case-Laws VAT and Sales Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263962