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<h1>High Court allows revision, sets aside penalty under Kerala GST Act due to absence of tax liability</h1> <h3>Reliance Generators (P) Ltd. Versus State of Kerala</h3> Reliance Generators (P) Ltd. Versus State of Kerala - [1999] 112 STC 456 (Ker) The High Court of Kerala considered a case where penalty was imposed on an assessee under section 29A(4) of the Kerala General Sales Tax Act, 1963. The assessee argued that there was no tax liability due to inter-State sale. The Tribunal initially upheld the penalty, citing a previous case, but the High Court found that the facts of the current case were different. The High Court allowed the revision, setting aside the penalty.