https://www.taxtmi.com/caselaws?id=239284 Penalty proceedings and consequential revenue recovery under the Kerala General Sales Tax Act were set aside because the assessing authority's approach was found unsatisfactory and the matter required reconsideration. The Court accepted that the petitioner had raised a challenge to liability and jurisdiction, but left the tax liability issue open for fresh adjudication. The order was remitted for a fresh enquiry and decision in accordance with law, with directions that the petitioner be given an opportunity of hearing and, on request, supplied with the documents relied upon. The operative principle was that, where proper reconsideration of the materials is needed, remand is the appropriate course. en-us Mon, 01 Jul 2013 00:00:00 +0530 Sat, 09 Nov 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239284 Penalty proceedings and consequential revenue recovery under the Kerala General Sales Tax Act were set aside because the assessing authority's approach was found unsatisfactory and the matter required reconsideration. The Court accepted that the petitioner had raised a challenge to liability and jurisdiction, but left the tax liability issue open for fresh adjudication. The order was remitted for a fresh enquiry and decision in accordance with law, with directions that the petitioner be given an opportunity of hearing and, on request, supplied with the documents relied upon. The operative principle was that, where proper reconsideration of the materials is needed, remand is the appropriate course. Case-Laws VAT and Sales Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239284