https://www.taxtmi.com/caselaws?id=157246 Wilful suppression of assessable turnover in a finally concluded escaped assessment justified penalty under the Kerala General Sales Tax Act, because the non-disclosure was not accidental or technical and the proceedings were issued within a reasonable time after revised assessment. The court held that the penalty was properly linked to the assessment process and upheld it in favour of Revenue. The quantum was also left undisturbed because it was within the statutory ceiling, had already been reduced in revision, and was not shown to be irrational, excessive, or disproportionate. The assessment-linked penalty order was sustained in full. en-us Wed, 06 Jan 1993 00:00:00 +0530 Thu, 03 Oct 2013 14:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157246 Wilful suppression of assessable turnover in a finally concluded escaped assessment justified penalty under the Kerala General Sales Tax Act, because the non-disclosure was not accidental or technical and the proceedings were issued within a reasonable time after revised assessment. The court held that the penalty was properly linked to the assessment process and upheld it in favour of Revenue. The quantum was also left undisturbed because it was within the statutory ceiling, had already been reduced in revision, and was not shown to be irrational, excessive, or disproportionate. The assessment-linked penalty order was sustained in full. Case-Laws VAT and Sales Tax Wed, 06 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157246