https://www.taxtmi.com/caselaws?id=309361 In writ jurisdiction, judicial review of penalty orders is confined to perversity or defects in the decision-making process, not appellate reappraisal. The Court found no breach of natural justice and no perversity in the appreciation of the defence, but held that the punishment was not properly assessed after the Appellate Authority had dropped Charges I and IV. The Tribunal also failed to notice this material aspect when it dismissed the original application. The impugned order was quashed and the matter remitted to the Appellate Authority to reconsider the quantum of punishment afresh on the basis of Charges II and III alone. en-us Wed, 08 Mar 2023 00:00:00 +0530 Sun, 27 Aug 2023 11:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309361 In writ jurisdiction, judicial review of penalty orders is confined to perversity or defects in the decision-making process, not appellate reappraisal. The Court found no breach of natural justice and no perversity in the appreciation of the defence, but held that the punishment was not properly assessed after the Appellate Authority had dropped Charges I and IV. The Tribunal also failed to notice this material aspect when it dismissed the original application. The impugned order was quashed and the matter remitted to the Appellate Authority to reconsider the quantum of punishment afresh on the basis of Charges II and III alone. Case-Laws Customs Wed, 08 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309361