https://www.taxtmi.com/caselaws?id=190867 Where the statutory basis of a penalty proceeding is materially altered by a corrigendum, the authority must give the affected party a fresh and effective opportunity to respond, including time to file a reply and a personal hearing. Because the final order was passed before such opportunity was afforded, the adjudication was vitiated for breach of natural justice. The penalty order was set aside and the matter remitted for fresh adjudication, with the merits of the underlying controversy left open for determination by the authority. en-us Wed, 11 Feb 2015 00:00:00 +0530 Mon, 06 Mar 2017 21:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190867 Where the statutory basis of a penalty proceeding is materially altered by a corrigendum, the authority must give the affected party a fresh and effective opportunity to respond, including time to file a reply and a personal hearing. Because the final order was passed before such opportunity was afforded, the adjudication was vitiated for breach of natural justice. The penalty order was set aside and the matter remitted for fresh adjudication, with the merits of the underlying controversy left open for determination by the authority. Case-Laws Customs Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190867