https://www.taxtmi.com/caselaws?id=233500 A penalty order under the Kerala Value Added Tax Act could not be sustained where it was not preceded by a valid show cause notice covering the same turnover and proposed penalty. The court found that the notice and the penalty order referred to different turnovers and different penalty proposals, so the mandatory requirements of prior notice and hearing were not satisfied. The impugned order was therefore directed to be treated as a notice, with the assessee given an opportunity to object before a fresh order is passed after hearing. en-us Thu, 04 Apr 2013 00:00:00 +0530 Fri, 03 May 2013 07:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233500 A penalty order under the Kerala Value Added Tax Act could not be sustained where it was not preceded by a valid show cause notice covering the same turnover and proposed penalty. The court found that the notice and the penalty order referred to different turnovers and different penalty proposals, so the mandatory requirements of prior notice and hearing were not satisfied. The impugned order was therefore directed to be treated as a notice, with the assessee given an opportunity to object before a fresh order is passed after hearing. Case-Laws VAT and Sales Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233500