HC imposes penalty on commissioner for casual approach & acting non-judiciously

Megha Technical and Engineer Private Limited Vs State of Tripura (Tripura High Court)

Section 70(1) of the TVAT Act 2004 says that the Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any person appointed under sub­section (1) of section 18 to assist him, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer or transporter an opportunity of being heard and after making or causing t

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