Punjab VAT-Penalty levied u/s 51 without serving proper notice is illegal

The Punjab VAT Tribunal in one of my cases namely Welspun Projects Limited vs State of Punjab Appeal No. 146 of 2014 decided on 27.04.2015, has quashed the penalty levied u/s 51 of Punjab VAT Act, 2005 on the roadside, as the same was levied without serving proper notice and thereby denying reasonable opportunity of being heard to the appellant. The facts of the case were that the goods were detained u/s 51 of Punjab VAT Act, 2005 on the ICC barrier. The case was decided ex-parte after issuing just one day notice that too on the driver of the vehicle, no notice was served on the appellant. It ...