https://www.taxtmi.com/caselaws?id=182341 The court held that the tax notices and assessment orders lacked jurisdiction and authority due to procedural irregularities. It found the petitioner compliant with the conditions of the incentive schemes for Unit No.1 but not for Unit No.2. The transfer of raw materials between units was deemed legal. The imposition of penalty and interest was considered unjustified, leading to a waiver for Unit No.1. Procedural fairness and adherence to natural justice principles were emphasized. The court ordered no recovery for Unit No.1 pending final disposal and required a 50% deposit for Unit No.2, setting a timeline for appeal resolution. en-us Tue, 28 Mar 2006 00:00:00 +0530 Sat, 07 May 2016 15:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182341 The court held that the tax notices and assessment orders lacked jurisdiction and authority due to procedural irregularities. It found the petitioner compliant with the conditions of the incentive schemes for Unit No.1 but not for Unit No.2. The transfer of raw materials between units was deemed legal. The imposition of penalty and interest was considered unjustified, leading to a waiver for Unit No.1. Procedural fairness and adherence to natural justice principles were emphasized. The court ordered no recovery for Unit No.1 pending final disposal and required a 50% deposit for Unit No.2, setting a timeline for appeal resolution. Case-Laws VAT and Sales Tax Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182341