https://www.taxtmi.com/caselaws?id=386553 Penalty recovery for local body tax could not proceed coercively without first giving the assessee a personal hearing, where the tax for the relevant period had already been substantially, and on the record fully, paid. The dispute was confined to the penalty demand, and the Court found no material contradicting the petitioner's claim that the tax liability stood satisfied. In these circumstances, immediate coercive recovery was not justified. The matter had to be reconsidered after hearing the petitioner's explanation and documents, and then decided by a reasoned order. en-us Thu, 01 Aug 2019 00:00:00 +0530 Thu, 03 Oct 2019 06:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386553 Penalty recovery for local body tax could not proceed coercively without first giving the assessee a personal hearing, where the tax for the relevant period had already been substantially, and on the record fully, paid. The dispute was confined to the penalty demand, and the Court found no material contradicting the petitioner's claim that the tax liability stood satisfied. In these circumstances, immediate coercive recovery was not justified. The matter had to be reconsidered after hearing the petitioner's explanation and documents, and then decided by a reasoned order. Case-Laws VAT and Sales Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386553