https://www.taxtmi.com/caselaws?id=763715 A penalty order under the APVAT Act, 2005 could not be sustained because it was passed without issuing a show cause notice, and that defect was accepted. The High Court had quashed the penalty on that basis, and the Supreme Court found no ground to interfere. It also noted that, if otherwise permissible in law, the revenue could still initiate fresh proceedings by issuing a proper show cause notice. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763715 A penalty order under the APVAT Act, 2005 could not be sustained because it was passed without issuing a show cause notice, and that defect was accepted. The High Court had quashed the penalty on that basis, and the Supreme Court found no ground to interfere. It also noted that, if otherwise permissible in law, the revenue could still initiate fresh proceedings by issuing a proper show cause notice. Case-Laws VAT / Sales Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763715