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    <title>2013 (7) TMI 746 - KERALA HIGH COURT</title>
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    <description>A penalty under the KGST Act was held unsustainable where the authority passed the impugned order without complying with binding remand directions to allow cross-examination of the purchaser and to verify the relevant Rubber Board records. The court noted that the earlier penalty had already been found inadequately supported by evidence, and no counter affidavit or verification report was produced to show compliance. The order was set aside, leaving the respondents free to proceed afresh in accordance with law after giving proper opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=235588</link>
      <description>A penalty under the KGST Act was held unsustainable where the authority passed the impugned order without complying with binding remand directions to allow cross-examination of the purchaser and to verify the relevant Rubber Board records. The court noted that the earlier penalty had already been found inadequately supported by evidence, and no counter affidavit or verification report was produced to show compliance. The order was set aside, leaving the respondents free to proceed afresh in accordance with law after giving proper opportunity.</description>
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      <pubDate>Mon, 28 May 2012 00:00:00 +0530</pubDate>
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