1996 (3) TMI 482 - HC - VAT and Sales Tax

Summary

The High Court of Punjab quashed the rejection of a petitioner's appeal by the Higher Level Screening Committee due to lack of reasons provided in the decision. The Committee was directed to reconsider the appeal, provide a hearing opportunity to the petitioner, and pass a reasoned order within one month. The Court emphasized the importance of recording reasons by quasi-judicial authorities for compliance with natural justice principles. (Case: 1996 (3) TMI 482 - PUNJAB HIGH COURT)