https://www.taxtmi.com/caselaws?id=408866 Continuation of suspension and cancellation proceedings based on the same curfew-related notice was unsustainable after the alleged offence had been compounded and the compounding amount paid. The orders were also deficient because they lacked adequate factual particulars and independent consideration of the alleged stock and record discrepancies; if other violations were to be pursued, fresh proceedings with proper material had to be initiated. Compounding under Section 44 of the Puducherry Excise Act could not extend to a breach committed in the context of restrictions imposed under the Disaster Management Act, 2005, which does not contemplate such compounding. The adverse orders were set aside, while the authorities were left free to proceed afresh on a proper notice if warranted. en-us Thu, 29 Apr 2021 00:00:00 +0530 Wed, 23 Jun 2021 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408866 Continuation of suspension and cancellation proceedings based on the same curfew-related notice was unsustainable after the alleged offence had been compounded and the compounding amount paid. The orders were also deficient because they lacked adequate factual particulars and independent consideration of the alleged stock and record discrepancies; if other violations were to be pursued, fresh proceedings with proper material had to be initiated. Compounding under Section 44 of the Puducherry Excise Act could not extend to a breach committed in the context of restrictions imposed under the Disaster Management Act, 2005, which does not contemplate such compounding. The adverse orders were set aside, while the authorities were left free to proceed afresh on a proper notice if warranted. Case-Laws Indian Laws Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408866