https://www.taxtmi.com/caselaws?id=389446 A penalty imposed through a pre-printed, cryptic order without notice, reasons, disclosure of the governing provision, or opportunity of hearing is legally unsustainable. The document states that once the first appellate authority records that the levy lacks the essential ingredients of a valid penalty, the matter should not be remanded merely to give the revenue a fresh chance to cure the foundational defect. Such a remand would amount to an impermissible second opportunity to improve a defective case at the appellate stage. The consequential orders were therefore unsustainable, and the penalty could not be revived on the same defective basis. en-us Fri, 06 Dec 2019 00:00:00 +0530 Tue, 17 Dec 2019 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389446 A penalty imposed through a pre-printed, cryptic order without notice, reasons, disclosure of the governing provision, or opportunity of hearing is legally unsustainable. The document states that once the first appellate authority records that the levy lacks the essential ingredients of a valid penalty, the matter should not be remanded merely to give the revenue a fresh chance to cure the foundational defect. Such a remand would amount to an impermissible second opportunity to improve a defective case at the appellate stage. The consequential orders were therefore unsustainable, and the penalty could not be revived on the same defective basis. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389446