https://www.taxtmi.com/caselaws?id=155476 A finding that stock was physically weighed and recorded during inspection could not be reopened in writ proceedings under Article 226 absent any basis for interference. Penalty under section 28(8) of the Kerala General Sales Tax Act was treated as quasi-criminal and required judicial application of mind; the authority had to consider both whether penalty was exigible and the appropriate quantum. Because the orders did not show that these distinct questions were properly considered and appeared mechanical, the maximum penalty was held invalid and the restoration of that penalty was set aside. en-us Thu, 24 Sep 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155476 A finding that stock was physically weighed and recorded during inspection could not be reopened in writ proceedings under Article 226 absent any basis for interference. Penalty under section 28(8) of the Kerala General Sales Tax Act was treated as quasi-criminal and required judicial application of mind; the authority had to consider both whether penalty was exigible and the appropriate quantum. Because the orders did not show that these distinct questions were properly considered and appeared mechanical, the maximum penalty was held invalid and the restoration of that penalty was set aside. Case-Laws VAT and Sales Tax Thu, 24 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155476