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2016 (3) TMI 1190 - HC - VAT and Sales TaxImposition of Penalty - the petitioner was compelled to immediately pay the amount of penalty and when the petitioner's men insisted that there be an order - Held that: - since the rule requires any seizure and detention and while imposing a penalty, unless preceded by an order, any action of seizure or detention or collection of penalty would be bad in law - even if any order is passed, it is an after-thought since it is not on record that it has been duly served on the petitioner - penalty set aside - petition allowed - decided in favor of petitioner.
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