题目内容

某乡人民政府批准了本应由县土地管理局批准的李某的占地建房申请。1年后，县土地管理局认定该乡政府的越权批准行为无效，并作出了拆除李某已建房屋的处罚决定。李某不服而向法院起诉，请求法院撤销县土地管理局的处罚决定，并判令乡政府赔偿因越权批准行为所造成的损失。请回答下列问题。如果法院最后撤销了县土地管理局的处罚决定，则其依据可能是( )。

A. 主要证据不足的
B. 适用法律、法规错误的
C. 违反法定程序的
D. 行政处罚合法但不合理

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