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    <description>The Tribunal allowed the appeal, setting aside the penalty order under section 271(1)(c) due to the invalidity of the notice issued under section 274 read with section 271. The Tribunal emphasized the importance of clear and specific charges in penalty notices to comply with natural justice principles. The decision was rendered on 29th September 2017.</description>
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      <description>The Tribunal allowed the appeal, setting aside the penalty order under section 271(1)(c) due to the invalidity of the notice issued under section 274 read with section 271. The Tribunal emphasized the importance of clear and specific charges in penalty notices to comply with natural justice principles. The decision was rendered on 29th September 2017.</description>
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