https://www.taxtmi.com/caselaws?id=157244 In penalty proceedings under section 45A of the Kerala General Sales Tax Act, Explanation I places the burden on the person proceeded against to disprove non-liability, and check-post declaration forms can support a presumption that the purchases were not genuinely accounted for. Mere denial is insufficient; the assessee must rebut the presumption on a preponderance of probabilities. The opportunity of being heard under section 45A may, in appropriate cases, include production of documents and cross-examination of third parties whose materials are relied on, but that entitlement is not automatic and depends on the statute, the proceedings, and the assessee's conduct. Where no request for cross-examination is made, the penalty is not vitiated on that ground. en-us Wed, 06 Jan 1993 00:00:00 +0530 Thu, 03 Oct 2013 13:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157244 In penalty proceedings under section 45A of the Kerala General Sales Tax Act, Explanation I places the burden on the person proceeded against to disprove non-liability, and check-post declaration forms can support a presumption that the purchases were not genuinely accounted for. Mere denial is insufficient; the assessee must rebut the presumption on a preponderance of probabilities. The opportunity of being heard under section 45A may, in appropriate cases, include production of documents and cross-examination of third parties whose materials are relied on, but that entitlement is not automatic and depends on the statute, the proceedings, and the assessee's conduct. Where no request for cross-examination is made, the penalty is not vitiated on that ground. Case-Laws VAT and Sales Tax Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157244