https://www.taxtmi.com/caselaws?id=200126 The High Court emphasized the importance of separate consideration of assessment and penalty proceedings to ensure procedural fairness. It set aside both the assessment and penalty orders, directing the assessing authority to conduct fresh assessments independently. The Court highlighted that a penalty order should not be a mere consequence of an assessment proceeding. The assessee was granted the opportunity to present objections and materials afresh, including oral hearings. The Court mandated the assessing authority to conclude the proceedings promptly to expedite resolution while ensuring adherence to legal requirements. en-us Mon, 26 Sep 2016 00:00:00 +0530 Wed, 21 Mar 2018 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200126 The High Court emphasized the importance of separate consideration of assessment and penalty proceedings to ensure procedural fairness. It set aside both the assessment and penalty orders, directing the assessing authority to conduct fresh assessments independently. The Court highlighted that a penalty order should not be a mere consequence of an assessment proceeding. The assessee was granted the opportunity to present objections and materials afresh, including oral hearings. The Court mandated the assessing authority to conclude the proceedings promptly to expedite resolution while ensuring adherence to legal requirements. Case-Laws VAT and Sales Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200126