https://www.taxtmi.com/caselaws?id=373144 Where a penalty notice fails to set out the essential ingredients of the alleged contravention, the defect cannot be cured at the appellate stage by remanding the matter for a fresh notice and fresh penalty order. The revenue must frame a proper charge at the initiation of penalty proceedings, and it cannot improve an insufficient notice later. Since the first appellate authority had found that the notice was confined to non-deposit of security money and that the statutory ingredients for penalty were absent, the remand was unjustified and the matter was decided in favour of the assessee. en-us Fri, 04 Jan 2019 00:00:00 +0530 Tue, 08 Jan 2019 07:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373144 Where a penalty notice fails to set out the essential ingredients of the alleged contravention, the defect cannot be cured at the appellate stage by remanding the matter for a fresh notice and fresh penalty order. The revenue must frame a proper charge at the initiation of penalty proceedings, and it cannot improve an insufficient notice later. Since the first appellate authority had found that the notice was confined to non-deposit of security money and that the statutory ingredients for penalty were absent, the remand was unjustified and the matter was decided in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373144